Veterinarians Johns & Doggins Have Analyzed Their Customer Data for the Past

Veterinarians Johns & Doggins have analyzed their customer data for the past year and have determined the following costs: $\begin{array}{lr}\text { Customer inquiries cost each } & 12 \\\text { Additional costs if inquiry is after hours } & 20 \\\text { Dispensing of prescriptions } & 18 \\\text { Relationship management costs (Per customer per year) } & 800\end{array}$ In addition to these costs, product costs amount to 75% of sales. In the prior year, Johns & Doggins had the following experience with one of its customers, Millie Woods: $$\begin{array} { l c } \text { Sales } & \$ 3,100 \\\text { Total number of inquiries } & 50 \\\text { Percent of after-hours inquiries } & 80 \% \\\text { Prescriptions dispensed } & 26\end{array}$$
For the coming year, Johns & Doggins have told Woods that she will be switched to an activity-based pricing system or will be dropped as a customer. In addition to regular prices, Woods will be required to pay: $\begin{array}{ll}\text { Inquiries } & \$ 18 \text { each } \\\text { After hours inquiries } & \$ 21 \text { each } \\\text { Prescription dispensing } & \$ 22 \text { each }\end{array}$
How much is the additional revenue to be charged to Woods account if activity is the same as in the prior year?

A) $2,312
B) $2,392
C) $3,112
D) $3,952