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 $86,000 7,600 10,600 21,600 Activity 2 $61,000 8,600 16,600 9,600 Activity 3 $114,000 4,100 2,600 3,225 How much overhead will be assigned to Product B using activity-based costing? Multiple Choice $76,190.90 $261,000.00 $100,543.77 $81,866.20 $86.000.00