Balestier Company has two products: A and B. The company uses activity-based costing. The total cost and activity for each of the company's three activity cost pools are as follows: Product B Estimated Overbead Cost 532.600 $17.600 $52.500 Activity Cost Pools Product design Assembling Supporting customers Expected Activity Product A 700 600 400 300 200 100 The total overhead cost assigned to Product A under activity-based costing is closest to: $78,020 O $102,700 O $51,350 O $7.820