A company has the following estimated information concerning its overhead:
Cost Pool	Total overhead costs	Cost driver	Number of cost driver Product A	Number of cost driver Product B
General factory	$ 50,000	Pounds of material	10,000	15,000
Set-Ups	$ 40,000	Set-ups	3,000	5,000
Indirect labor	$ 20,000	Direct labor hours	100,000	300,000
Job 101 was for 1000 units of Product A. The job incurred 1000 pounds of materials, 100 set-ups, and 500
direct labor hours.
What is the amount of overhead allocated to Job 101 using activity-based costing
$ 6,996
$ 17,570
$ 2,525
$ 866