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) 35 312,888 Building occupancy 633,888 Personnel costs 166,888 Total common costs $1,111,399 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} 25,588 51,888 Payroll $ 439,999 $ 239,999 Computer time (hours) 248 268 Computer storage (megabytes) 5,458 8 Equipment value $ 292, 888 $ 342,888 Operating profit (pre-allocations) $ 582,588 $ 522,588 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}? \f