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 simultaneous solution method, Department A's cost allocated to Department C is: