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

Service Department A

Service Department B

Producing Department $C$

Producing Department D

Proportion of service by A to:

B $10\%$

$C,10\%$

$C,60\%$

D $30\%$

Proportion of service by $B$ to:

A $30\%$

C $,20\%$

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

Multiple Choice

$$35,928.$

$$16,528$

$$15,699$

$$10,301.$

Direct costs

$$99,600$

$70,200$

$19,400$

$31,000$