Animer Inc. provides the following information.

Corporate advertising costs = $825,000

Division A-

$4,900,000

Division B-

$7,800,000

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 B?

A.

$518,269

B.

$53,593

C.

$318,307

D.

$ 506,693