Smith Industries produces two products. The products' identified costs are as follows: Direct materials Direct labor Product A Product B $26,000 $21,000 30,000 18,000 The company's overhead costs of $60,000 are allocated based on labor cost. Assume 10,000 units of product A and 11,000 units of Product B are produced. Compute the total amount of production costs that would be assigned to Product A. Show work