Pound Industries customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 11,600 calls and incurred costs of $235,480. Of these calls, 3,980 were for the company's wholesale operation; the remainder was for the retail division. Costs allocated to the wholesale operation are:

Multiple Choice

a.) $0.

b.) $235,480.

c.) $80,794.

d.) $154,686.

e.) $164,246.