Answer B: The audience will be a store manager, who will expect a business letter.
Mark is applying for a cashier and sales job, so, <em>before</em> thinking about the people that he <em>might</em> meet afterwards if he gets the job, the first person he <em>needs to have in mind is the one that has the power to decide about his</em> <em>particular application</em>, the store manager. It is very important to present the professional aspect, by sending a resumé and an application letter (cover letter.)