单项选择题

Questions 181-185 refer to the following purchase order and letter.
PURCHASE ORDER
Ship Prepaid-Add all delivery charges on invoice
Fish Market Restaurant
905 North High Street
Baltimore, MD 21002
Tel: (401) 555-5154
Fax: (401) 555-5177
Vendor:
Super Seafood Suppliers Ship To: Joey Farina
39908 Cold Spring Circle Restaurant Manager
Baltimore, MD 21117 Address above
Tel: (401) 555-0087
Fax: (401) 555-0097
Reference: Purchase Order 9855 Invoice To: Catherine Cox
Date: April 9, 20_ Accounting Department
Address above
Delivery Date: April 16, 20__
Item Number Quantity Unit Cost Total Cost
Tuna $8704T 200 pounds $4.00 $ 800.00
Lobster $4399L 150 pounds 8.00 1200.00
Shrimp $3280S 350 pounds 6.00 2100.00
Salmon $2956A 300 pounds 8.00 2400.00
Subtotal 6500.00
Shipping/Handling 5% 325.00
TOTAL $6825.00
Prepared by:Joey Farina
Date: April 8,20__
CC: Accounting Department; Purchasing Department; Receiving Department
April 11, 20_
Mr. Joey Farina
Restaurant Manager
Fish Market Restaurant
905 North High Street
Baltimore, MD 21002
Dear Mr. Farina:
I received your purchase order yesterday, and I need to go over a few items with you. Please call me as soon as you receive this letter. April 16 is coming soon and I have not been able to reach you to discuss the order. Have you received my voicemail messages We normally need ten days between receiving a purchase order and filling it. You must pay an express service charge of $100 in order to have the order filled by April 16.
I’ve checked with our suppliers, and we can provide 300 pounds of shrimp and 250 pounds of salmon at the present time. We will provide the remainder as soon after April 16 as possible, if that suits you.
Finally, a correction needs to be made to the shipping/handling fee on the purchase order.
Our usual charge for this is twice as much as you assumed. I’m enclosing a revised bill for you. With the express service charge, the change in quantity of shrimp and salmon, and the recalculated shipping/handling fee, your new total comes out to $6,480.
Please call or e-mail me today so that we can discuss your order. Thank you for working with Super Seafood Suppliers.
Sincerely yours,
Sandra James
Sandra James
Sales Manager
What is the usual shipping and handling fee charged by Super Seafood Suppliers

A. 2%
B. 2.5%
C. 5%
D. 10%