Benson Services Company has 51 employees, 28 of whom are assigned to Division A and 23 to Division B. Benson incurred $313,650 of fringe benefits cost during year 2. Required Determine the amount of the fringe benefits cost to be allocated to Division A and to Division B.

\begin{tabular}{c|c} \hline Division & AllocatedCost \\ \hline A & \\ \hline B & \\ \hline \end{tabular}