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 (85% fixed) Building occupancy Personnel costs Total common costs $ 279,000 680,000 118,000 $1,077,000 The following information is available concerning various activity measures and service usages by each of the divisions: Division A Division B Area occupied (square feet) 21,000 42,000 Payroll $451,000 $251,000 Computer time (hours) 340 360 Computer storage (megabytes) 7,200 -0- Equipment value $217,000 $267,000 Operating profit (pre- $552,500 $492,500 allocations) If all common costs are allocated using operating profit as the allocation basis, what is the total cost allocated to Division B (rounded to the nearest whole dollar)? Multiple Choice $507,581. $569,419. $552,500. $1,135,371