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 servicen (859 fixed) Building occupancy Personnel costs Total common costs $ 313,000 677,000 126,000 $1,116,000 The following information is available cancerming various activity measures and service usages by each of the divisions: Division A Divisions Area occupied (square feet) 27,500 55,000 Payroll $460,000 $260,000 Computer time (hours) 370 390 Computer storage (megabytes) 5,100 -0- Equipment value 5244,000 $294,000 Operating profit (pre-allocations) 5567,500 $507,500 If common computer service costs are allocated using computer time as the allocation basis, what is the computer cost allocated to Division B (rounded to the nearest Whole dollar? If common computer service costs are allocated using computer time as the location basis, what is the computer cost allocated to Division 8 (rounded to the nearest whole dollar)? 45 Multiple Choice $160,618 $168.971 $162074 5197,760