Tenet Engineering, Inc. operates two user divisions as separate cost objects. To determine the costs of each division, the company allocates common costs to the divisions. During the past month, the following common costs were incurred: Computer services (feed Building occupancy Personnel costs Total common costs $ 334.000 698.000 188,000 51,220,000 The following information is available concerning various activity measures and service usages by each of the divisions: Area occupied (square feet) Payroll Computer time fhours) Computer storage (megabytes) Equipment value Operating profit (pre-allocations) Division A 20,400 $ 425,000 290 7,650 $ 280,000 $ 685,000 Division 40,800 225.000 310 -0 $ 330,000 $ 625,000 If common computer service costs are allocated using computer time as the allocation basis, what is the computer cost allocated to Division B? $172,567 $174,023 $180,820 $209,709