First Dcor has analyzed the indirect costs associated with servicing its various customers in order to assess customer profitability. Results for the year appear below:

Cost Pool Cost Cost DriverQuantity

Processing electronic orders $400,000 Number of Orders 40,000

Processing non-electronic orders $120,000 Number of Orders 8,000

Picking orders $240,000 Number of different products Ordered120,000

Packaging orders $180,000 Number of items ordered 150,000

Returns $15,000 Number of returns 3,000

If all costs were assigned to customers based on the number of items ordered, what would be the cost per item ordered?

A $33.20

B $1.20

C $0.16

D $6.37