Tram Inc. and Drury Inc. are two small manufacturing companies that are considering leasing a machine together. If Tram rents the machine on its own, it will cost $40,000. If Drury rents the machine on its own, it will cost $60,000. If they decide to rent the machine together, it will cost them 80,000.

What is Tram's cost under the stand-alone cost allocation method?

Group of answer choices

$48,000

$40,000

$30,000

$32,000