Emrald Corp currently uses a manufacturing facility costing $470,000 per year; 88% of the facility's capacity is currently being used. A startup business has proposed a plan that would utilize the other 12% 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 startup business?

A. $49,632

B. $61,476

C. $54,708

D. $ 42,300