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 Cost Product A Product B Product c Activity 1 Activity 2 Activity 3 $ 86,000 61,000 $114,000 7,600 8,60016,600 4,100 Budgeted Activity 10,600 2,600 21,600 9,600 3,225 How much overhead will be assigned to Product B using activity-based costing