The Cabin Cruise Company has a large parking lot that costs $20,000 per year to maintain.

The City has offered $100,000 per year to rent the parking lot 50 hours each week during weekdays (7am to 5pm x 5 days per week).The company could instead run the parking lot themselves during this time at an additional cost of $20,000 and generate $150,000 in revenues.

Separately, a group of local restaurants has offered $10,000 per year to rent the parking lot for 42 hours each week for evenings (5pm to 11pm x 7 days per week). CCC could instead run the parking lot themselves during these times at a cost of $10,000 and generate $25,000 in revenues.

The parking lot is always unused on Sundays. Recently, a driving school has offered to rent the parking lot on Sundays for up to $20 for 4-hours each Sunday as needed.This would likely generate $200 in annual revenues.

Determine the best way to allocate the annual costs of $20,000 ? What is the best method to use?