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

	Direct Costs
Service Dept A	$ 98,000
Service Dept B	78,000
Producing Dept C	33,000
Producing Dept D	38,000

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

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

$32,357

$18,103

$19,057

$9,052