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

	Direct costs
Service Dept A	$80,000
Service Dept B	60,000
Producing Dept C	15,000
Producing Dept D	20,000

Proportion of service by A to:		Proportion of service by B to:
B	10%	A	30%
C	60%	C	20%
D	30%	D	50%

Using the reciprocal method, Department B's cost allocated to Department C is:

		$29,021
		$14,021
		$13,192
		$7,794