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: Activity Budgeted Cost Activity Cost Driver Budgeted Activity Product A Product B Product C Activity 1 $ 80,000 Square feet 7,000 10,000 21,000 Activity 2 $ 55,000 Units inspected 8,000 16,000 9,000 Activity 3 $ 102,000 Setups 3,500 2,000 2,625 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.) O $70,605.13 O $80,000.00 $237,000.00 O $92,164.37 O $72,826.99 2.5