Three backorders must be served in order A, then B, then C. Their quantities are A=40, B=49, C=72 units. A receipt supplies 101 usable units. There is no other stock. Partially filling an order is allowed. A later second receipt contains 18 units and continues the same queue.
Calculate the units allocated to C from the first receipt. Keep intermediate values unrounded; round the final answer to 4 decimal places if needed.