West Company manufactures three different types of boats. West Company uses activity based costing to determine the costs of its three products: A, B, and C. The budgeted cost and activity for each of West Company's three activity cost pools are shown in the following table: Budgeted Activity Activity Cost Pool Budgeted Cost Product A Product B Product C Activity 1 $78,000 6,800 9,800 20,800 Activity 2 $53,000 7,800 15,800 8.800 Activity 3 $98,000 3,300 1,800 2.425 How much overhead will be assigned to Product B for West Company using activity-based costing? Multiple Choice $220,000.00 $78,000.00 $69,72604 $89356.14