27. A voluntary health and welfare organization sends a mailing to all of its members including those who have donated in the past and others who have not donated. The mailing, which cost $22,000, asks for monetary contributions to help achieve the organization’s mission. In addition, 80 percent of the material included in the mailing is educational in nature, providing data about the organiza¬ tion’s goals. Which of the following is true?

a. Some part of the $22,000 should be reported as a program service cost because of the educa¬ tional materials included.

b. No part of the $22,000 should be reported as a program service cost because there is no specific call to action.

c. No part of the $22,000 should be reported as a program service cost because the mailing was sent to both previous donors and individuals who have not made donations.

d. Some part of the $22,000 should be reported as a program service cost because more than 50 percent of the material was educational in nature.