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