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

	Direct Costs
Service Dept A	$ 88,000
Service Dept B	68,000
Producing Dept C	23,000
Producing Dept D	28,000

Proportion of service by A to:			Proportion of service by B to:
B	30%		A	50%
C	10%		C	30%
D	60%		D	20%

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

	$13,600.
	$122,000.
	$8,800.
	$14,353.