Jennifer Company has two products: A and B. The company uses activity-based costing. The estimated total cost and expected activity for each of the company's two activity cost pools are as follows: Estimated Expected Activity Activity Cost Pools Product design Assembling Overhead Cost Product A Product B Total $ 23,500 400 100 500 $ 17,500 500 200 700 If Product B's actual activity was exactly equal to its expected activity, what was the total amount (rounded) of overhead applied to Product B? A 59,700 B. 516,500 C 510,251 D. 5322