The following information relates to Osceola Corporation for the past accounting period. Service Department A Service Department B Producing Department C Producing Department D Direct costs $90,000 74,400 26,000 21,800 Proportion of service by A to: B 10% 60% D 30% Proportion of service by B to: A 30% 20% D 50% Using the reciprocal (simultaneous solution) method, Department B's cost allocated to Department C (rounded to the nearest whole dollar) is: Using the reciprocal (simultaneous solution) method, Department B's cost allocated to Department C(rounded to the nearest whole dollar) is: Multiple Choice $10.969 O $43,196 $16,367 $17,196 O