Emerald Corp currently uses a manufacturing facility costing $510,000 per year; 89% of the facility's capacity is currently being used. A start-up business has proposed a plan that would utilize the other 11% of the facility and increase the overall costs of maintaining the space by 9%. If the incremental method were used, what amount of cost would be allocated to the start-up business? A. $49,929 B. $61,149 C. $45,900 D. $54,978