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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 2020 were as follows:

Cost Pool 1 Cost Pool 2 Cost Pool 3
Budgeted costs $104,000 $57,000 $24,000
Cost Drivers
Product A 80,000 55,100 75,000
Product B 76,100 48,800 48,100

What will the allocation to Product B be? [round overhead rate(s) to two decimal places].

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