Paul Company has two products: A and B. The company uses activity-based costing. The total cost and activity for each of the company's three activity cost pools are as follows:

	Estimated	Expected Activity
Activity Cost Pools	Overhead Cost	Product A	Product B
Product design	$32,600	700	300
Assembling	$17,600	600	200
Supporting customers	$52,500	400	100

The total overhead cost assigned to Product B under activity-based costing is closest to:

1)

$78,020

2)

$102,700

3)

$51,350

4)

$24,680