Dee plc buys X product in bulk and after processing then sells the X product to a number of retailers. Dee presents the following data for its first two years of operations, 2016 and 2017.

		2016	2017
1	Number of X product purchased	225,500	257,000
2	Number of X product sold	205,000	233,000
3	Administrative capacity (number of customers)	4,700	4,450
4	Administrative costs	$ 1,739,000	$ 1,691,000
5	Administrative cost per customer	$ 370	$ 380

Administrative costs depend on the number of customers Dee has created capacity to support, not on the actual number of customers served. Dee had 4,300 customers in 2016. The amount and cost of unused administrative capacity at the beginning of 2017, based on the actual number of customers Dee served in 2017 is:

Select one:

a. Cannot be determined from the data given

b. $152,000

c. $148,000

d. $92,500

e. $95,000