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Bayan and Gamila are students at Applied College. They share an apartment that is owned by Gamila. Gamila is considering subscribing to an Internet provider

Bayan and Gamila are students at Applied College. They share an apartment that is owned by Gamila.
Gamila is considering subscribing to an Internet provider that has the following packages available:
Package
Per Month
Internet Access
$60
Phone services
20
Internet Access + Phone services
75
Bayan spends most of her time on the Internet (everything can be found online now). Gamila prefers to spend her time talking on the phone rather than using the Internet (going online is a waste of time). They agree that the purchase of the $75 total package is a winwin situation.
Using the incremental cost-allocation method (Assume Gamila ,the owner, is the primary user)
The allocation cost for Gamila will be:

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