A company has four customers. Details on revenues and expenses are presented below.

	Customer A	Customer B	Customer C	Customer D
Units sold	10,000	20,000	35,000	50,000
Sales	$100,000	$150,000	$200,000	$250,000
Cost of goods sold	50,000	60,000	70,000	75,000
Delivery costs	10,000	25,000	30,000	50,000
Administration	30,000	30,000	30,000	30,000
Depreciation	20,000	20,000	20,000	20,000
Utilities	10,000	10,000	10,000	10,000
Profit	$(20,000)	$ 5,000	$ 40,000	$ 65,000

Which customer has the lowest customer level operating profit per unit sold?

• A.Customer A.
• B.Customer C.
• C.Customer D.
• D.Customer B.