The managerial accountant at the Williamsburg Outlet Shoppe reported the following stand$-$alone costs:

Stand$-$alone costs $$130,000,000$

Stand$-$alone costs $70,000,000$

Required: Use the two stand$-$alone costs to allocate the common cost of $$140,000,000$ in millions for the Williamsburg Outlet Shoppe using the stand$-$alone cost$-$allocation method.