Stuart Services Company has $58$ employees, $31$ of whom are assigned to Division A and $27$ to Division B$.$ Stuart incurred $\backslash (\backslash$$ $350,320\backslash )$ of fringe benefits cost during Year $2.$

Required

Determine the amount of the fringe benefits cost to be allocated to Division $\backslash ($ A $\backslash )$ and to Division $\backslash ($ B $\backslash ).$