30. A company uses activity-based costing to determine the costs of its three products: A, B and C. The budgeted cost and activity for each of the company's three activity cost pools are shown in the following table: Budgeted Activity Product A Product B Product C 6,700 9,700 20,700 Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $77,000 $52,000 $96,000 7,700 15,700 8,700 3,200 1,700 2,325 How much overhead will be assigned to Product B using activity-based costing? $68,153.33 $87,948.46 $67,952.05 $225,000.00 $77,000.00