Baxter customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 10,200 calls and incurred costs of $242,760. Of these calls, 3,950 were for the company's wholesale operation; the remainder was for the retail division. Costs allocated to the retail division are:

Multiple Choice

• $0.
• $242,760.
• $94,010.
• $148,750.
• $158,310.