30) Annual total travel expenses to visit two clients (A and B) are $110,000. Stand-alone weights for cost allocation were determined to be 50% for A and 50% for B however that was based on initial cost estimates and travel arrangements that were later changed to combine trips and make some savings ($30,000) possible. If management uses the incremental Shapely value method, what would be the cost allocation? Select one: a. A = $55,000, B = $55,000 b. A = $55,000, B = $25,000 c. A = $40,000, B = $40,000 d. A = $80,000, B = $30,000