Wilco Inc. uses an activity-based costing system with 3 cost pools (machine, inspection, shipping). The total budgeted MOH cost is $1,00,000 which is split among the three activity pools. Given the following information, determine the amount of MOH that would be allocated to product B. Cost in Pool Cost Driver Total Amount Cost Cost Driver Driver used by of Cost used by Product A Driver Product B 60,000 40,000 20,000 Machine Machine $600,000 Machine Machine Machine Hours Hours Hours Hours Inspection $300,000 Inspection Hours 10,000 6,000 4,000 Inspection Inspection Inspection Hours Hours Hours # Shipping $100,000 Shipments 5,000 Shipments Shipments 2,000 3,000 Shipments