MC Qu. 5-45 Pound Industries' customer service department...

Pound Industries' customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 10,300 calls and incurred costs of $278,100. If 3,020 of these calls were for the company's wholesale operation (the remainder were for the retail division), costs allocated to the wholesale operation should amount to:

Multiple Choice

• $0.
• $27.
• $81,540.
• $196,560.
• $278,100.