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 Drury's cost under the incremental cost-allocation method assuming Tram is the primary party?

Group of answer choices

$30,000

$20,000

$40,000

$60,000