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