The Lancashire Corporation Manufactures Bottled Water with an Average Manufacturing

The Lancashire Corporation manufactures bottled water with an average manufacturing cost of $2 per case (a case contains 24 bottles) . Bayview sold 1,000,000 cases last year to the following types of customers: $$\begin{array} { | l | c | c | } \hline \text { USTOMER } & \text { PRICE PER CASE } & \text { CASES SOLD } \\\hline \text { Drugstore chains } & \$ 5.00 & 375,000 \\\hline \text { Gas station chains } & \$ 5.50 & 125,000 \\\hline \text { Supermarket chains } & \$ 6.50 & 500,000 \\\hline \text { Local pharmacies } & \$ 6.00 & 250,000 \\\hline\end{array}$$ The drugstore chains have special handling costs of $0.20 a case and increased administrative assistance costing $45,000 per year.
The gas station chains require special marketing promotions that cost $50,000. Sales commissions of 10% are paid.
The supermarket chains order electronically through EDI which costs $25,000 annually. Bayview is responsible for shipping costs, which totaled $0.50 a case and special labels costing $0.02 per bottle
Local pharmacies have special handling costs of $0.10 per case and sales commissions are paid to agents costing $0.25 per case. Bad debt expense averages 10% of sales.
What customer type has the least total cost per case ?

A) drugstore chains
B) gas station chains
C) supermarket chains
D) local pharmacies