The following information relates to Osceola Corporation for the past accounting period. Service Dept A Service Dept B Producing Dept C Producing Dept D Direct costs $105,600 73,800 15,200 39,400 10% 60% 30% 30% 20% 50% Using the simultaneous solution method, Department B's cost allocated to Department C is: $32,594 O $1,167 $16,565 O $17,394