Annual total travel expenses to visit two clients (A and B) are $190,000. 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 ($25,000) possible. If management uses the incremental Shapely value method, what would be the cost allocation? OA. A= $95,000, B = $70,000 B. A $95,000, B = $95,000 C. A= $165,000, B = $25,000 OD. A= $82,500, B = $82,500