Fence Industries Is Preparing Its Annual Profit Plan -
What Is the Amount of the Sales Support Costs

Fence Industries is preparing its annual profit plan. As part of its analysis of the profitability of its customers, management estimates that the $12,000 for sales support should be assigned to the individual customers from the information given as follows:
$$\begin{array} { | l | r | r | } \hline & { \text { Customer A } } & { \text { Customer B } } \\\hline \text { Units purchased } & 100,000 & 200,000 \\\hline \text { Purchase orders (annual) } & 5 & 20 \\\hline\end{array}$$
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What is the amount of the sales support costs that should be allocated to Customer A assuming Fence uses units purchased to compute activity-based costs?

A) $2,400.
B) $4,000.
C) $8,000.
D) $9,600.