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

	Direct costs
Service Dept A	$	114,400
Service Dept B		76,400
Producing Dept C		22,400
Producing Dept D		28,200

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 B's cost allocated to Department C is:

$40,511

$18,111

$17,282

$11,884

please show calculations.