The correct answer is C. stand-alone cost allocation method.
A stand-alone cost allocation method is a method of cost allocation that determines the weights of cost allocation by considering the cost of each user as a separate entity. This means that the cost of each user is allocated to the products or services that they use, regardless of whether or not they are used by other users.
A bundled products allocation method is a method of cost allocation that determines the weights of cost allocation by considering the cost of a bundle of products or services. This means that the cost of the bundle is allocated to the products or services in the bundle, regardless of whether or not they are used by other users.
A variable cost allocation method is a method of cost allocation that determines the weights of cost allocation by considering the variable costs of a product or service. This means that the variable costs of a product or service are allocated to the products or services that use them, regardless of whether or not they are used by other users.
An incremental cost allocation method is a method of cost allocation that determines the weights of cost allocation by considering the incremental costs of a product or service. This means that the incremental costs of a product or service are allocated to the products or services that use them, regardless of whether or not they are used by other users.
In conclusion, the stand-alone cost allocation method is the method of cost allocation that determines the weights of cost allocation by considering the cost of each user as a separate entity.