A Company uses activity-based costing. The company makes two products: A and B. The annual production and sales of A is 400 units and of Bis 200 units There are three activity cost pools, with total cost and activity as follows: Activity Cost Pools Total Cost A B Total Activity 1 $16,660 600 100 700 Activity 2 $18,450 1.100 700 1.800 Activity 3 $9.731 80 160 240 The allocated cost of Activity 3 Pool to Product Als: $2,654 $7,077 $3,244. $4,866