Tener Engineering Inc. operates two or divisions separate cost objects to determine the costs of each division, the company allocates common couts to the divisions During the past month, the following common costs were incurred Commuter services Boccupancy Total common costs 5147000 574.000 174,000 $1,105,000 The following information is available concerning various activity measures and service usages by each of the divisions: Division A Division Area occupied square feet) 26,000 53,800 Payroll 436,000 $ 236,000 Computer time thours) 300 Computer storage (megabytes) 4,400 -0 Equipment value $ 205,000 $ 255,000 Operating profit (pre-allocations) $ 767,500 $ 707,500 280 If all common costs are allocated using operating profit as the allocation basis, what is the total cost allocated to Division B? $573,195 $621,805 $767,500 $1,415,985 Tener Engineering and operates we user divisions as separate cost objects to determine the costs of each division, the company locales common costs to the divisions. During the past month, the following common costs were incurred Computer services (ed $147,000 574.000 174.000 $1,195.000 Personnel costs Total common costs The following information is available concerning various activity measures and service usages by each of the divisions: Division B 53,800 236,000 300 $ Area occupied (square feet) Payroll Computer time (hours) Computer storage (megabytes) Equipment value Operating profit (pre-allocations) Division A 26,900 $ 436,000 280 4,400 $ 205,000 $ 767,500 $ $ 255,000 707,500 ommon costs are allocated using operating profit as the allocation basis, what is the total cost allocated to D