The following information relates to Ray Corporation for the past accounting period. Service Dept A Service Dept B Producing Dept Producing Dept D Direct Costs $ 81,000 61,000 16,000 21,000 Proportion of service by A to: 60% 30% 10% Proportion of service by B to: 20% % 50% 30% Using the simultaneous solution method, Department A's cost allocated to Department C is O $31,773 O $29.100 $93,200. O $24,300