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 $ 77,000 6,700 9,700 20,700 Activity 2 $ 52,000 7,700 15,700 8,700 Activity 3 $ 96,000 3,200 1,700 2,325 How much overhead will be assigned to Product B using activity-based costing?

Multiple Choice

$68,153.33

$87,948.46

$67,952.05

$225,000.00

$77,000.00