Star Health, Inc. is a fitness center in Oklahoma City. In October, the company earned $ 559,000

in revenues and incurred the following operating costs from 400 customers:

Manager's Salary $ 5, 200

Gym Rent 1, 500

Depreciation Expense Equipment 7,500

Office Supplies Expense 2,500

Utilities Expense 1,500

Trainer's Salary 25,000

How much is the unit cost per customer? (Round your answer to the nearest cent.)

A.

$ 1, 397.50

B.

$ 75.50

C.

$ 108.00

D.

$ 13.75