XYZ Company's customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 6,000 calls and incurred costs of $203,000. If 2,940 of these calls were for the company's marketing division (the remainder were for the retail division), costs allocated to the marketing division should amount to: Select one: a. $99,470. b. $203,000. c. $117,740. d. $103,530. e. $85,260.