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Albea Company and Baker Company currently share an employee dining facility. Baker Company employs fewer people and believes that they should not be required to pay one-half of the $600,000 costs incurred for the facility. An independent consulting firm stipulated that Albea Company could receive the same services for $300,000 while Baker's employees could receive comparable services for $200,000. Baker's allocated cost for the employee dining facility if the standalone method is used is closest to a. $166,667 b$200,000 C.$240,000 d. $300,000