13. Emrald Corp currently uses a manufacturing facility costing $450,000 per year; 83% of the facility's capacity is currently being used. A start-up business has proposed a plan that would utilize the other 17% of the facility and increase the overall costs of maintaining the space by 12%. If the stand-alone method were used, what amount of cost would be allocated to the start-up business? A) $76,500 B) $85,680 C) $72,675 D) $63,495