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

	Direct costs
Service Dept A	$	116,800
Service Dept B		75,000
Producing Dept C		25,400
Producing Dept D		20,200

Proportion of service by A to:
B	10	%
C	60	%
D	30	%

Proportion of service by B to:
A	30	%
C	20	%
D	50	%

Using the simultaneous solution method, Department A's cost allocated to Department C is:

$86,165.

$80,880.

$70,080.

$120,080.

.