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 retail division should amount to: Select one: a. $203,000. O b. $99,470. O c. $103,530. O d. $85,260. O e. $117,740.