Nelson Manufacturing Ltd. manufactures small engine parts. Data for two of the company's customers is as follows: Customer Customer 1 2 Revenues at list $620,000 $94,000 price Units sold 80,000 10,000 Unit list price $7.75 $9.40 Cost of goods per $4.90 $5.17 unit Sales discounts $93,000 $4,700 Customer-specific costs Order-taking $12,400 $ 470 Product-handling $14,000 $1,500 Delivery $9,200 $1,250 What is customer specific contribution (customer level operating income) for Customer 1? O a. $99,900 O b. $34,880 O c. $34,380 O d. $99,400