Alamo's customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 16,700 calls and incurred costs of $501,000. If 3,580 of these calls were for the company's wholesale operation (the remainder were for the retail division), costs allocated to the retail division under activity-based costing system should amount to:

a) $30.

b) $501,000.

c) $0.

d) $393,600.

e) $107,400.