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

Direct costs

Service Department A $ $98,800$

Service Department B $69,000$

Producing Department C $34,600$

Producing Department D $23,000$

Proportion of service by A to:

B $10\%$

C $60\%$

D $30\%$

Proportion of service by B to:

A $30\%$

C $20\%$

D $50\%$

Using the reciprocal $($simultaneous solution$)$ method, Department A$\text{'}$s cost allocated to Department C is:

Multiple Choice

$$70,080.$

$$59,280.$

$$109,280.$

$$73,918.$