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 activities are shown in the following table:

$\backslash$table$[[,,,$Budgeted Activity$],[$Activity$,$Budgeted Cost,Activity Cost Driver,Product A$,$Product B$,$Product C$],[$Activity $1,$$$88,000,$Square feet,$7,800,10,800,21,800],[$Activity $2,$$$63,000,$Units inspected,$8,800,16,800,9,800],[$Activity $3,$$$118,000,$Setups,$4,300,2,800,3,425]]$

How much overhead will be assigned to Product B using activity$-$based costing? $($Do not round intermediate calculations and round the final answer to $2$ decimal places.$)$

Multiple Choice

$$84,814\mathrm{.}98$

$$103,324\mathrm{.}88$

$$78,107\mathrm{.}33$

$$269,000\mathrm{.}00$

$$88,000\mathrm{.}00$