Illinois Industries has two divisions, East and West. You are given the following information about the costs of 4 activities that occur at corporate headquarters: Activity Total Costs Activity-cost drivers Managing accounts payable $100,000 4,000 transactions Managing human resources 200,000 700 employees Managing accounts 150,000 3,000 hours receivable Managing computer 250.000 500 computers network Total costs $700,000 The above activities are used by the two divisions as follows: East Division West Division Accounts payable transactions 1,200 transactions 2,800 transactions Number of employees 300 employees 400 employees Accounts receivable hours 2,000 hours 1,000 hours Number of computers 200 computers 300 computers Reference: Ref 7-7 How much of the total activity costs will be allocated to the West Division? A. $323,214 B. $384,286 C. $358,537 D. $341,463