The following information relates to Osceola Corporation for the past accounting period. \begin{tabular}{l|l} \hline Service Department A & Direct costs \\ \hline Service Department B & $117,600 \\ \hline Producing Department C & 75,800 \\ \hline Producing Department D & 24,200 \\ \hline Proportion of service by A to: & 31,600 \\ \hline B & 10% \\ \hline C & 60% \\ \hline D & 30% \\ \hline Proportion of service by B to: & 20% \\ \hline A & 30% \\ \hline C & \\ \hline D & \\ \hline \end{tabular} Using the reciprocal (simultaneous solution) method, Department A's cost allocated to Department C is: $86,808. $70,560. 581,360 $120,560