Product A             Product B

                                 

Estimated sales (units)           5,000                     2,000

Selling price per unit              $ 8.00                 $ 15.00

Purchase price per unit         $ 2.00               $   6.00

Freight in per unit              $ 1.00                     $   1.00

The total production overhead is $ 200,000 and 7% is allocated against products A and B. The allocation of this overhead is further divided on the basis of number of units sold.

Administrative overhead amounts to $ 70,000 and 10% of this overhead is allocated against products A and B. The allocation of this overhead is further divided on the basis of revenue.

Profit after allocation of both overhead amounts for product B is ________________________ .