Dartmouth Building Products Inc. provides the following information.

Corporate advertising costs = $860,000
Division A – $4,900,000
Division B – $19,600,000
Number of ads run on Division A products 600
Number of ads run on Division B products 4400

Assume that customers with higher revenues benefited more from corporate advertising costs than customers with lower revenues. What is the allocated corporate costs for Division B?

A. $172,000
B. $215,000
C. $688,000
D. $756,800