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Emrald Corp currently uses a manufacturing facility costing $490,000 per year; 84% of the facility's capacity is currently being used. A startup business has proposed

Emrald Corp currently uses a manufacturing facility costing $490,000 per year; 84% of the facility's capacity is currently being used. A startup business has proposed a plan that would utilize the other 16% of the facility and increase the overall costs of maintaining the space by 7%. If the standalone method were used, what amount of cost would be allocated to the startup business?

A. $83,888

B. $71,344

C. $65,856

D. $78,400

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