An organization has two divisions - a bicycle division and a unicycle division. The warehouse cost is $100,000 for 1000 square feet. The unicycle takes up 600 square feet and the bicycle division takes up 400 square feet. Traditionally, they would split this 50/50. However using ABC (Activity Based Costing), what would be the allocation charged to the Unicyle division based on an activity driver that you find is most appropriate for the cost allocation.

$60,000

$40,000

$50,000

$100,000