Shed Industries produces two products. The products' identified costs are as follows: Product A Product B Direct Materials $20,000 $15,000 Direct Labor $12,000 $24,000 The Company's overhead costs of $54,000 are allocated based on labor cost. Assume 4,000 units of product A and 5,000 units of Product B are produced. What amount of production costs would be assigned to Product B? (Do not round your intermediate calculations.) O None of the above answers are correct. O $93,000 O $75,000 O $39,000