Smith Company and Jones Company currently share an employee dining facility. Jones Company employs fewer people and believes that they should not be required to pay one-half of the $300,000 costs incurred for the facility. An independent consulting firm stipulated that Smith Company could receive the same services for $150,000 while Jones's employees could receive comparable services for $100,000. What will be Jones's allocated cost if the stand-alone method is used? O A. $150,000 OB. $180,000 O C. $83,333 OD. $100,000 O E. $120,000