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	$	76,000			6600			9600			20,600
Activity 2	$	51,000			7600			15,600			8600
Activity 3	$	94,000			3100			1600			2225

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

$66,563.37

$221,000.00

$67,098.29

$86,538.10

$76,000.00