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

	Product A			Product B
Direct materials	$	27,000		$	22,000
Direct labor		19,000			31,000

The company's overhead costs of $61,000 are allocated based on labor cost. Assume 11,000 units of product A and 12,000 units of Product B are produced. What amount of production costs would be assigned to Product A? (Do not round intermediate calculations.)

Multiple Choice

• $53,000

• $114,000

• $69,180

• None of the answers are correct.