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

$\backslash$table$[[$Service Department A$,$Direct costs$],[$Service Department B$,73,600],[$Producing Department C$,15,200],[$Producing Department D$,39,400]]$

$\backslash$table$[[$Proportion of service by $A$ to:$,],[$B$,10\%$