The Premier Sales Company Reported $6,250,000 on the Sales Order

The Premier Sales Company reported $6,250,000 on the sales order activity in 2012.The activity included negotiating,finalizing,issuing,and collecting on 5,500 sales orders.
Required:
Compute the cost per sales order.What type of costs are sales-order costs?

A) $950.37;distribution-channel costs
B) $1050.37;customer-sustaining costs
C) $1,136.37;batch-level costs
D) $1,250.37;customer-sustaining costs
E) $1,330.37;corporate-sustaining costs