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

	Direct costs
Service Department A	$	99,200
Service Department B		68,000
Producing Department C		14,200
Producing Department D		20,400

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 reciprocal (simultaneous solution) method, Department B's cost allocated to Department C (rounded to the nearest whole dollar) is: