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

Multiple Choice

Brown's customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 9,000 calls and incurred costs of $303,000. If 3,780 of these calls were for the company's wholesale operation (the remainder were for the retail division) , costs allocated to the retail division should amount to:

A) $0.
B) $127,260.
C) $175,740.
D) $219,414.
E) $303,000.