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Pound Industries' customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 8,000 calls and incurred costs

Pound Industries' customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 8,000 calls and incurred costs of $214,000. If 2,800 of these calls were for the company's wholesale operation (the remainder were for the retail division), costs allocated to the retail division should amount to:

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