A Company's Fixed Marketing Administrative Expense Was Estimated to Be

A company's fixed marketing administrative expense was estimated to be $12 million.It has retained 245,000 customers and has acquired 36,000 new customers.The acquisition cost per customer is 10 times more than the retention cost per customer.If the retention cost per customer is $180,calculate the marketing and sales budget of the company.

A) $236.6 million
B) $338.4 million
C) $183.9 million
D) $120.9 million
E) $85.8 million