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

	Direct costs
Service Dept A	$	99,600
Service Dept B		70,200
Producing Dept C		19,400
Producing Dept D		31,000

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:

$74,635.

$70,560.

$59,760.

$109,760.