Nafad Company makes only one product that it sells to other businesses. The company has supplied the following data from its activity$-$based costing system:

Activity Cost Pool

Supporting assembly

Processing batches

Processing orders

Serving customers

Activity Rate

$$3\mathrm{.}5$ per direct labor$-$hour $($DLH$)$

$$114$ per batch

$$65$ per order

$$2,200$ per customer $($per year$)$

Last year data concerning one of the company's customers, BT Company, appears below.

Number of units purchased

Number of batches

Number of orders

Direct labor$-$hour requirement

Selling price

Direct materials cost

Direct labor cost

$1000$ units

$14$ batches

$5$ order

$0\mathrm{.}2$ DLHs per unit

$$24$ per unit

$$8$ per unit

$$2$ per unit

According to the ABC system, the customer margin for this customer this past year was:

A$)$ $$24,000$

B$)$ $$9,179$

$-.$ $$9,878$

D$)$ $$19,179$