XYZ Company's customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 7,000 calls and incurred costs of $203,000. If 3,000 of these calls were for the company's marketing division (the remainder were for the retail division), costs allocated to the retail division should amount to: Select one: O a. $203,000. O b. $99,470. O c. $116,000. O d. $117,740. O e. $103,530.