The Following Information Relates to Osceola Corporation for the Past

Multiple Choice

The following information relates to Osceola Corporation for the past accounting period. $$\begin{array} { | l | r | } \hline & \text { Direct costs } \\\hline \text { Service Dept A } & \$ 80,000 \\\hline \text { Service Dept B } & 60,000 \\\hline \text { Producing Dept C } & 15,000 \\\hline \text { Producing Dept D } & 20,000 \\\hline\end{array}$$ Using the simultaneous solution method,Department B's cost allocated to Department C is:

A) $29,021
B) $14,021
C) $13,192
D) $7,794