18 Assume a company produces and sels onty two products 14,000 units of Product A and 6,000 units of Product 8 . The seiling ptices are $65 per unin for Product A and $96 per ungt for Product 0 . Product As direct moterials and direct labor costs per unit are $30 and $19, respectively. Prodict B s direc mareriats and direct abor costs per unit are $34 and $12, respectively. The company uses a piantwide overthead rate based an direct taber doliass. 2 is corsidering impiementing an activity.based costing (ABC) system that allocates all of its manufacturing overhead to thee cost pooks, The following addieianal information is avallable for the company as a whole and for Products A and B : Using the company's plantwide approach, the total overhead cost allocated to Product A is closest to (Round your intermediate caleulations to 2 decimal places.)