Alaina's customer service department follows up on customer complaints by telephone inquiry. During a recent period, the department initiated 10,000 calls and incurred costs of $312,000. Of these calls, 3,800 were for the company's wholesale operation; the remainder were for the retail division. Costs allocated to the wholesale operation are:

$0.

$31,200.

$118,560.

$193,440.

$203,000.