COVID 19 Co's customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 10,000 calls and incurred costs of $312,000. Of these calls, 3,800 were for the company's wholesale operation, the remainder was for the retail division. Costs allocated to the retail division are: Select one: a. $31,200 b. $203,000 O C. $118,560 O d. $193.440