Aquamarine Company produces precision parts for 16 major buyers. Of the 20 customers, one accounts for 40% of the sales, with the remaining 15 accounting for the rest. The 15 smaller customers purchase parts in equal quantities. Data concerning Aquamarine's customer activity follow:

	Large Customer
Units purchased	200,000	200,000
Orders placed	4	120
Number of sales calls	20	230
Manufacturing costs	$6,000,000	$6,000,000
Order filling costs allocated*	$ 310,000	$ 310,000
Sales force costs allocated*	$ 150,000	$ 150,000

*Allocated based on sales volume

*The right most column is the smaller companies totals

Customer-driven costs are assigned to customers based on units sold, which is a unit-level driver. Compute the cost associated with the large customer.

a.$24,000 b.$44,000 c.$600,000 d.$876,000

I know that the answer is B. But could you please explain how to get that answer and what equation you used. Thank you!!