Mesa Telcom has three divisions, commercial, retail, and consumer, that share the common costs of the company's computer server network. The annual common costs are $2,400,000. You have been provided with the following information for the upcoming year:

	Connections	Time on Network (hours)
Commercial	60,000	120,000
Retail	80,000	150,000
Consumer	100,000	330,000

Mesa Telcom uses the single rate method and allocates common costs based on the number of connections. What is the total computer server network cost allocated to the Commercial Division?

$480,000.

$514,286.

$600,000.

$1,200,000.