TechSavvy Company manufactures two products: Product A and Product B. The following information is available:

• Product A requires 2 machine hours and 4 labor hours per unit.
• Product B requires 3 machine hours and 2 labor hours per unit.
• Total estimated overhead costs are $50,000.
• Machine hours are estimated to be 10,000, and labor hours are estimated to be 12,000. Allocate overhead costs to each product using activity-based costing.