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 $98,800 69,000 34,600 23,000 Proportion of service by A to: B 10% 60% D 30% Proportion of service by B to: 30% C 20% D 50% Using the reciprocal (simultaneous solution) method, Department B's cost allocated to Department C (rounded to the nearest whole dollar) is: Multiple Choice $50,864 $16,264 $15,435 $10,037