In establishing a facility cost pool, the following budgeted costs for the year were included; Utilities to Heat the Building $250,000 Janitorial Services and Supplies $ 50,000 Building Maintenance $100,000 The company decides to calculate the predetermined overhead rate using budgeted Direct Labor Hours of 20,000 hours for the year. In January, Product B consumes 1,000 of Direct Labor Hours. The company will allocate $____________ of facility overhead cost to Product B:

A. $2,000

B. $20,000

C. $1,000

D. $200,000