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 activity cost pools are shown in the following table:

				Budgeted Activity
Activity Cost Pool	Budgeted Cost			Product A			Product B			Product C
Activity 1	$	81,000			7,100			10,100			21,100
Activity 2	$	56,000			8,100			16,100			9,100
Activity 3	$	104,000			3,600			2,100			2,725

How much overhead will be assigned to Product B using activity-based costing?

Multiple Choice

• $93,565.31

• $81,000.00

• $71,514.24

• $241,000.00

• $74,358.24