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Pound Industries' customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 19,800 calls and incurred costs

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Pound Industries' customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 19,800 calls and incurred costs of $443,520. Of these calls, 3,840 were for the company's wholesale operation; the remainder was for the retail division. Costs allocated to the wholesale operation are: Multiple Choice O $443,520. O $367,064. O $357,504. O $86,016. O $0

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