The municipalities of Portage, Lilly and Wilmore are considering the implementation of a new program to handle trash disposal. A joint program has been proposed. The information related to the separate and proposed program are: Portage Lilly Wilmore Capacity Cost 100,000 tons $2.100.000 25,000 tons $1,400,000 175,000 tons $3,500,000 Joint program 300,000 tons $5,000,000 1. Allocate the $5,000,000 cost of the program using the Stand Alone Method with the individual program cost as the basis. 2. Allocate the $5,000,000 cost of the program using the Incremental Method with Wilmore as the Primary User, Portage as the 1st Incremental User and Lilly as the 2nd Incremental User