ABC Cost Rate
Purchase orders	$ 216 per purchase order
Deliveries	$ 112 per delivery
Expedited deliveries	$ 131 per expedited delivery
Customer visits	$ 62 per customer visit

Pharmacy Company has two customers CVX and Ma & Pa with data as follows:

	CVX	Ma & Pa
Selling price per unit	$ 40.00	$ 40.00
# of units sold	4,500	3,800
Manufacturing cost per unit	$ 14.00	$ 14.00
# of purchase orders	25	155
# of deliveries	107	183
# of expedited deliveries	189	250
# of customer visits	44	85 Pharmacy Companys management accountant gathered the following ABC rate information: Using the information in the tables above and allocating indirect support costs using ABC to customers, what is the Operating Income for the CVX customer? . A. $ 117,000 B. $ 59,400 C. $ 44,871 D. $ 72,129