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

	Direct costs
Service Dept A	$	97,600
Service Dept B		79,800
Producing Dept C		21,800
Producing Dept D		31,200

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 A's cost allocated to Department C is:

$58,560.

$69,360.

$75,179.

$108,560.

Please show work calculations.