Direct costs Service Department A $114,400 Service Department B 76,400 Producing Department C 22,400 Producing Department D 28,200 Proportion of service by A to: BCD 10% 60% 30% Proportion of service by B to: 30% 20% 50% Using the reciprocal (simultaneous solution) method, Department A's cost allocated to Department C (rounded to the nearest whole dollar) is: HACD