Does Apple$$s strategy seem to set it apart from rivals?

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$$Harborview$$Crystal Coast$$Total$$Revenue $(000$s$)$$$3,500$$$6,500$$$10,000$Square feet$75,000225,000300,000$Rooms$60140200$Assets $(000$s$)$$$100,000$$$400,000$$$500,000$

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The nontraceable operating costs of the resort amount to $$4,000,000.$ By careful study, the management accountant at Sand and Sea has determined that, while the costs are not directly traceable, the total of $$4$ million could be fairly allocated to the four cost drivers as follows.

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Cost DriverAmount AllocatedRevenue$$200,000$Square feet$100,000$Rooms$600,000$Assets $(000$s$)3,100,000$

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The Crystal Coast resort is likely to be favored in terms of a lower cost allocation under: