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: Activity Cost Pool Budgeted Activity Product B Activity 1 Activity 2 Activity 3 Budgeted Cost Product A Product C $ 86,000 7,600 10,600 21,600 $ 61,000 8,600 16,600 9,600 $114,000 4,100 2,600 3,225 How much overhead will be assigned to Product B using activity-based costing? Multiple Choice $81,866.20 $100,543.77 $76,190.90 $261,000.00 $86,000.00