In the single rate method used in the support division cost allocation, when budgeted cost- allocations rate is used: the manager of the supplier/support division bears the risk of unfavorable cost variances user/operating divisions pay for costs that exceed budgeted amounts variations in actual usage by one operating division affect the costs allocated to other operating divisions user/operating divisions pay for inefficiencies of the supplier/support department The TSLA Corporation currently uses a manufacturing facility costing $400,000 per year; 80% of the facility's capacity is currently being used. A start-up business has proposed a plan that would utilize the other 20% of the facility and increase the overall costs of maintaining the space by 5%. If the stand-alone method were used to allocate the common cost, what amount of cost would be allocated to the TSLA Corporation? $320,000 $336,000 $84,000 $400,000