Paper Corp and Book Corp are companies engaged in paper mills. To produce paper, it requires a machine where Paper Corp takes 500 hours and Book Corp 1500 hours. The rental fee of the machine is $200 per hour, if rented together, the fee will decrease to $180 per hour. 1. Calculate the common cost of Paper Corp and Book Corp, using the stand-alone cost allocation method. 2. Calculate each cost with incremental costs, assume Paper Corp to be the primary party. 3. Calculate each cost using the Shapley Value Method. 4. Which method would you recommend Paper Corp and Book Corp use to share the fees?