Annual total travel expenses to visit two clients (A and B) are $280,000. 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 ($10,000) possible. If management uses the incremental Shapely value method, what would be the cost allocation? OA. A = $135,000, B = $135,000 ', OB. A = $140,000, B = $130,000 O C. A = $140,000, B = $140,000 OD. A $270,000, B = $10,000