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

	Direct Cost
Service Dept A	87,000
Service Dept B	67,000
Producing Dept C	22,000
Producing Dept D	27,000

Propotion of service by A to		Propotion of service by B to
B-60%		A-20%
C-30%		C-50%
D-10%		D-30%

Using the simultaneous solution method, Department B's cost allocated to Department C is