Smith Company and Jones Company Currently Share an Employee Dining

Smith Company and Jones Company currently share an employee dining facility. Jones Company employs fewer people and believes that they should not be required to pay one-half of the $300,000 costs incurred for the facility. An independent consulting firm stipulated that Smith Company could receive the same services for $150,000 while Jones's employees could receive comparable services for $100,000.
What will be Jones's allocated cost if the stand-alone method is used?

A) $83,333
B) $100,000
C) $120,000
D) $150,000
E) $180,000