Tenet Engineering, 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) Building occupancy Personnel costs Total common costs $ 355,000 645,000 172,000 $1,172,000 The following Information is available concerning various activity measures and service usages by each of the divisions: Division A Division B Area occupied (square feet) Payroll Computer time (hours) Computer storage (megabytes) Equipment value Operating profit (pre-allocations) 20,000 $472,000 40,000 $272,000 220 240 7,650 $215,000 $642,500 -0- $265,000 $ 582,500 If common computer service costs are allocated using computer time as the allocation basis, what is the computer cost allocated to Division B (rounded to the nearest whole dollar)? Multiple Choice $186,673. $193,470. $185,217.