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) $393,600

C) $107,400

D) $0

E) $501,000