Tracy Ltd$.$ has two types of overhead costs: Factory rent costing $72,000$ and delivery costing $23,520.$ During February there were $28,000$ deliveries for Product A and $1,400$ deliveries for Product B$.$ Product A occupies of $1,600$ square feet of factory floor space while Product B occupies $800$ square feet of factory floor space. How much overhead should be allocated to Product B$?$