Nerrod Company sells its products at $880 per unit, net 30. The firm's gross margin ratio is 40 percent. The firm has estimated the following operating costs: Activity Cost Driver and Rate Sales calls $ 590 per visit Order processing $ 195 per order Deliveries $ 90 per order + $0.50 per mile Sales returns $ 105 per return and $3.00 restocking per unit returned Nerrod Company has gathered the following data pertaining to activities it performed for two of its customers: XBT NINTO Number of orders 29 2 Number of parts per order 690 2,190 Sales returns: Number of returns 4 10 Number of units returned 40 50 Number of sales calls 16 12 Miles per delivery 10 20 Shipping terms FOB, Factory FOB, Destination

What is Nerrod's total customer batch-level cost applicable to Ninto?

a. $1640 b. 1560 c. 2940 d. 3060 e. 6940