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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 $115,000 $58,000 $29,000
Cost Drivers
Product A 86,400 63,600 75,100
Product B 73,100 51,900 46,000

What was the allocation to Product A? [round overhead rates to the nearest cent].

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