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:

A$.$$$0.$

B$.$$$278,100.$

C$.$$$81,540.$

D$.$$$27.$

E$.$$$196,560.$