5. Alfred Company uses an activity based costing system to allocate overhead costs to the only two products it makes, Product A and Product B. It has established three cost pools, each with its own cost driver. The following information is available for 2014: Cost Driver Information Product A Product B Cost Pool Receiving Power Shipping Total Cost $30,000 14,000 21,000 20,000 2,000 4,500 280,000 800 6,000 How much overhead was allocated to Product B? a. $58,000 b. $44,000 c. $46,000 d. $38,000