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

	Direct costs
Service Dept A	$	92,000
Service Dept B		70,400
Producing Dept C		19,200
Producing Dept D		38,400

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 B's cost allocated to Department C is:

Multiple Choice

• $35,612

• $16,412

• $15,583

• $10,185