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Shed Industries produces two products. The products' identified costs are as follows: Product A Product B Direct materials $22,000 $17,000 Direct labor 14,000 26,000 The

Shed Industries produces two products. The products' identified costs are as follows:

Product A Product B
Direct materials $22,000 $17,000
Direct labor 14,000 26,000

The company's overhead costs of $56,000 are allocated based on labor cost. Assume 6,000 units of product A and 7,000 units of Product B are produced. What amount of production costs would be assigned to Product B? (Do not round your intermediate calculations.)

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