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

	Direct costs
Service Dept A	$	94,000
Service Dept B		72,400
Producing Dept C		29,200
Producing Dept D		22,600

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

$56,400.

$67,200.

$71,579.

$106,400.