Premium Company provides the following ABC costing information: Activities Total Allocation Costs Base Account inquiry $200,000 10,000 hours Account billing $188,000 40,000 lines The above activities are used by Products A and B as follows: Product A Product B Account inquiry 6,000 hours 4,000 hours hours Account billing 25,000 lines lines 15,000 lines If the total indirect costs are allocated using plantwide method on the basis of account inquiry hours, How much will be assigned to Product B?