The following information relates to a company for the past accounting period. Service Department A Service Department B Producing Department C Producing Department D Direct costs $105,600 73,800 15,200 39,400 Proportion of service by A to: B CD 10% 608 30% Proportion of service by B to: ACD 30% 20% 50% Using the reciprocal (simultaneous solution) method, Department A's cost allocated to Department C (rounded to the nearest whole dollar) is: Multiple Choice $74,160 $113.360 $63,360 $79,015