#Scenario $12$: Inventory Valuation $-$ ABC Method:

ABC Company manufactures three products: Product A$,$ Product B$,$ and Product C$.$ The company uses activity$-$based costing $($ABC$)$ to allocate overhead costs based on the following activity rates:

Product A: $$20$ per machine hour

Product B: $$15$ per direct labor hour

Product C: $$25$ per unit

For the month of March, ABC Company incurred $$10,000$ in overhead costs related to machine hours, $$8,000$ related to direct labor hours, and $$15,000$ related to units produced. Calculate the overhead costs allocated to each product using the ABC method.