Alaina's customer service department follows up on customer complaints by telephone inquiry. During a recent...

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Accounting

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.

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