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 Activity 1 Activity 2 Activity 3 Budgeted Activity Budgeted Cost Product Product B Product C $ 79,000 6,900 9,900 20,900 $ 54,000 7,900 15,900 8,900 $100,000 3,400 1,900 2,525 $71,283.39 $90,761.37 $6970736 $233.000.00 . $79