Animer Inc. provides the following information.

Corporate advertising costs = $825,000

Division A

$4,800,000Division B

$7,600,000

Assume that customers with higher revenues benefited more from corporate advertising costs than customers with lower revenues. What is the allocated corporate costs for Division A?

A.

$319,355

B.

$825,000

C.

$521,053

D.

$ 505,645