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Emerald Corp currently uses a manufacturing facility costing $410,000 per year, 93% of the facility's capacity is currently being used. A start-up business has proposed a plan that would utilize the other 7% of the facility and increase the overall costs of maintaining the space by 5%. If the stand-alone method were used, what amount of cost would be allocated to the start-up business? O A. $30,135 B. $26,691 C. $28,700 D. $28,126