Alaina's Customer Service Department Follows Up on Customer Complaints by Telephone

Multiple Choice

Alaina's customer service department follows up on customer complaints by telephone inquiry.During a recent period,the department initiated 10,000 calls and incurred costs of $312,000.Of these calls,3,800 were for the company's wholesale operation;the remainder were for the retail division.Costs allocated to the wholesale operation are:

A) $0.
B) $31,200.
C) $118,560.
D) $193,440.
E) $203,000.