A company estimates that ordering costs are $3.20 per order, picking costs are $2.15 per unique item ordered, packing costs are $0.04 per item, and return costs are $15.00 per return. A customer orders $8,440 worth of goods with direct costs of $5,200. The customer places 85 orders, orders 72 unique items, 450 total items, and makes 5 returns. What is the customer profit?

A) $2,720.20 B) $519.60 C) $7.920.20 D) $3.240