Emma Company uses two activity pools. Each pool has a cost driver. Information for Emma Company follows: Activity Pools Total Cost of Pool Materials handling $ 106,100 45,600 Machine Maintenance Cost Driver Material moves Machine hours Suppose that Emma Company manufactures two products, A and B. Information about these products follows: Product A Product B 1,560 37,400 Number of material moves 1,890 44,300 Number of machine hours If Emma used ABC costing method to allocate manufacturing overhead, how much manufacturing overhead would be allocated to Product B?