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

	Direct costs
Service Dept A	$	99,200
Service Dept B		68,000
Producing Dept C		14,200
Producing Dept D		20,400

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:

A. $30,266

B. $16,066

C. $15,237

D. $9,839

Please show work.