Ema Inc. and Gold Inc. are two small clothing companies that are considering leasing a dyeing machine together. The companies estimated that in order to meet production, Ema needs the machine for 600 hours and Gold needs it for 400 hours. If each company rents the machine on its own, the fee will be $60 per hour of usage. If they rent the machine together, the fee will decrease to $54 per hour of usage.

Required

1. Calculate Ema’s and Gold’s respective share of fees under the stand-alone cost-allocation method.
2. Calculate Ema’s and Gold’s respective share of fees using the incremental cost-allocation method assuming
(a) Ema is the primary party and 

(b) Gold is the primary party.
3. Calculate Ema’s and Gold’s respective share of fees using the Shapley value method.
4. Which method would you recommend Ema and Gold use to share the fees?