4) X Company makes two products, A and B, and uses an activity-based costing overhead allocation system, with three cost pools and three cost drivers. Budgeted costs and driver information for 2017 were as follows: Cost Pool 1 Cost Pool 2 Cost Pool 3 Budgeted costs $113,000 $53,000 $31,000 Cost Drivers Product A 84,000 62,000 75,000 Product B 63,000 54,000 47,000

What was the allocation to Product B in 2017?