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

	Direct costs
Service Dept A	$	100,400
Service Dept B		65,000
Producing Dept C		30,000
Producing Dept D		30,200

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 B's cost allocated to Department C is:

a) $45,472

b) $9,245

c) $14,643

d) $15,472