The following information relates to Osceola Corporation for the latest accounting period.

	direct costs
service department A	ps	99,200
service department B		68,000
production department C		14,200
production department D		20.400

Ratio of service from A to:
B	10	%
C	60	%
D	30	%

Ratio of service from B to:
A	30	%
C	20	%
D	50	%

Using the simultaneous solution method, what is the cost of Department B assigned to Department C?