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	$	79,000			6,900			9,900			20,900
Activity 2	$	54,000			7,900			15,900			8,900
Activity 3	$	100,000			3,400			1,900			2,525

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

Multiple Choice

• $71,283.39

• $90,761.37

• $69,707.36

• $233,000.00

• $79,000.00