Tenet engineering Inc. operates two user divisions as separate cost objects. To determine t5he costs of each division, the company allocates common costs to t6eh divisions . during the past month, the following common costs were incurred:

Computer services(85% fixed)	$345,000
Building occupancy	686,000
Personal costs	153,000
Total common costs	$1184,000

The following information is available concerning various activity measures and service usages by each of the divisions:

Area occupied (Square feet)	Division A	Division B
Payment	24,000	48,000
Computer time (hours)	$422,000	$222,000
Computer storage(megabytes)	260	280
Equipment value	8,700	0
Operating profit (pre-allocating)	263,000	313,000
	682,500	622,500

A. $100,258

B. $102,078

C. $83758

D. $153,000