The Western and Pacific Railroad has two divisions, the Western Division and the Pacific Division. The company recently invested $7,600,000 to maintain its railroad track. Pertinent data for the two divisions are as follows:

Total Miles Traveled:

Western Division	760,000 miles
Pacific Division	1,160,000 miles

The amount of track improvement cost that should be allocated to the Western Division is:

$459,167.

$3,040,000.

$506,667.

$380,000.