The TSLA Corporation currently uses a manufacturing facility costing $400,000 per year; 80% of the facility's capacity is currently being used. A startup business has proposed a plan that would utilize the other 20% of the facility and increase the overall costs of maintaining the space by 5%. If the stand-alone method were used to allocate the common cost, what amount of cost would be allocated to the TSLA Corporation? $336,000 $4,000 $400,000 $320,000