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X Company makes two products, A and B, and uses an activity-based costing overhead allocation system, with three cost pools and three cost drivers. Budgeted

X Company makes two products, A and B, and uses an activity-based costing overhead allocation system, with three cost pools and three cost drivers. Budgeted costs and driver information for 2015 were as follows: Cost Pool 1 Cost Pool 2 Cost Pool 3 Budgeted costs $104,000 $58,000 $30,000 Cost Drivers Product A 79,900 56,900 73,600 Product B 67,900 46,100 53,700 What was the allocation to Product A? [round overhead rates to the nearest cent].

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