Cincinnati Million, 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 services (85% fixed)	$274,000
Building occupancy	614,000
Personnel costs	124,000
Total common costs	$1,012,000

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

	Divisionn A	Division B
Area occupied(square feet)	21,400	42,800
Payroll	$394,000	$194,000
Computer time (hours)	340	360
Computer storage (megabytes)	4,750	-0-
Equipment value	$214,000	$264,000
Operating profit (pre-allocations)	$569,000	$509,000

If all common costs are allocated using operating profit as the allocation basis, what is the total cost allocated to Division B?