Based on the information below, what is the claimed amount for the merchandise processing fee (MPF) on an Unused Direct Identification 1313(j)(1) drawback claim?

Imported merchandise: 500 bikes ($200 per unit) $100,000 500 spare parts ($175 per unit) $87,500 Invoice value $187,500 Less Non-Dutiable Charges (NDC) -$2,500 Total Entered Value $185,000 Total MPF paid $485.00 MPF rate .3464% Exported merchandise for drawback purposes: 200 bikes

A) $103.47 B) $102.43 C) $138.56 D) $137.17 E) $480.15