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 $193.440 Ob $31,200 C $203.000 @ d. $118,560