Noah Company uses two activity pools. Each pool has a cost driver. Information for Noah Company follows: Total Cost of Activity Pools Pool Cost Driver Materials $ 115,100 Material moves handling Machine 39,500 Machine hours Maintenance Suppose that Noah Company manufactures two products, A and B. Information about these products follows: Number of material moves Product A Product B 1,940 1,430 Number of machine hours 21,140 42,780 If Noah used ABC costing method to allocate manufacturing overhead, how much manufacturing overhead would be allocated to Product B?