Beta Company makes two products, A and B. Its contribution margin statement is as follows:

A B Total

Sales volume (units) 400 600 1,000

Revenue $120,000 $120,000 $240,000

Variable Costs

Direct materials $50,000 $30,000 $80,000

Direct labor $30,000 $20,000 $50,000

Contribution Margin $40,000 $70,000 $110,000

Fixed Costs $25,000

Profit $85,000

Beta allocates its fixed costs (capacity costs) based on direct labor dollars.

Therefore, allocated fixed costs for product A is $[A].