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 Activity 1 Activity 2 Activity 3 Budgeted Cost $ 81,000 Activity Cost Driver Square feet Product A 7,100 Budgeted Activity Product B 10,100 Product C 21,100 $ 56,000 $ 104,000 Units inspected Setups 8,100 16,100 9,100 3,600 2,100 2,725 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.) Multiple Choice $74,358.24 $241,000.00