Trisha Industries customer service department follows up on customer complaints by telephone inquiry. The following information is available regarding the budgeted number of calls to be initiated by the department and the associated budgeted costs. Further, the breakdown of the service calls between the company's wholesale operation and the retail division are given. Each call is expected to consume roughly equal amount of customer support resources.

Budgeted costs for the customer service calls

$571,200

Budgeted number of customer service calls for the wholesale operation

3,330

Budgeted number of customer service calls for the retail operation

13,470

What is the amount of budgeted cost allocation to the retail division from customer service department for followup of customer complaints?

	A.	$0
	B.	$113,220
	C.	$457,980
	D.	$571,200
	E.	$34