This year, Lambert Company will ship 1,500,000 pounds of goods to customers at a cost of $1,200,000. If a customer orders 10,000 pounds an produces $200,000 of revenue (total revenue is $20 million), the amount of shipping cost assigned to the customer by using ABC would be
  a.  cannot be determined.
  b.  $24,000 (2 percent of the shipping cost).
  c.  $8,000 ($0.80 per pound shipped).
  d.  $12,000 (1 percent of the shipping cost).
  e.  none of the above.