The round$-$trip 'Chicago $-$ city B $-$ Chicago airfare costs $\backslash (\backslash$$ $120\backslash ).$

The round$-$trip 'Chicago $-$ city C $-$ Chicago airfare costs $\backslash (\backslash$$ $100\backslash ).$

She decides to combine the three trips into a 'Chicago $-$ city A $-$ city B $-$ city C $-$ Chicago' itinerary that will cost $\backslash$$$300.$

a$.$ Allocate the $\backslash (\backslash$$ $300\backslash )$ to three clients using stand$-$alone cost allocation method.

Cost allocated to

client $\backslash ($ A $\backslash )$

Cost allocated to

client $\backslash ($ B $\backslash )$

Cost allocated to client C

b$.$ Assuming all possible combinations of ranking the clients $($primary$,$ first incremental, second incremental$),$ allocate the $\backslash (\backslash$$ $300\backslash )$ to three clients using incremental cost allocation method.

$($For example; ABC means A is the primary, B is the first incremental, and C is the second incremental client$)$

Complete the following table.

c$.$ Using your results from part $($b$)$ allocate the $\backslash (\backslash$$ $300\backslash )$ to three clients using Shapley Value method.

$```$

Cost allocated to

client A

Cost allocated to

client B

Cost allocated to

client C

$```$

$($Q$\mathrm{.}3)$

Goldfarb's Book and Music Store has two service departments: Warehouse and Data Center. Warehouse Department costs of $\backslash$$$350,000$ are allocated on the basis of budgeted warehouse$-$hours. Data Center Department costs of $\backslash (\backslash$$ $150,000\backslash )$ are allocated based on the number of computer log$-$on hours. The costs of operating departments Music and Books are $\backslash (\backslash$$ $250,000\backslash )$ and $\backslash (\backslash$$ $300,000\backslash ),$ respectively. Data on budgeted warehousehours and number of computer log$-$on hours are as follows: