Three not-for-profit organizations operate separately in Bonita City. The most established entity, Bonita Support, has been around for over 100 years and generates by far the largest amount of donations. Bonita Kidz Zone was founded 30 years ago and generates less than half of what Bonita Support brings in. Bonita Emergency Aid was founded just 20 years ago and provides relief to those in the most urgent of circumstances. Bonita Emergency Aid is building its donation network and is already close to the level of Bonita Kidz Zone in terms of fundraising dollars. Until last year, all three entities operated separately-separate staff, separate spaces, and separate work plans. Then last year, discussions began to coordinate some of their administrative efforts for efficiency purposes, recognizing that each could benefit if they were willing to give up a bit of comfort. Each entity is paying the following amount annually to rent administrative space and cover the cost of staff. After some searching, they found a space that would accommodate everyone's needs, while making it possible to reduce administrative hours by 30%. The new, larger space plus administrative labor cost for all would be $211,600. (a) (b) Use the incremental method to allocate the new shared cost to each entity, ranking the entities by last year's fundraising resuits (the entity with the largest fundraising amount will be ranked first)