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 2017 were as follows:

Cost Pool 1 Cost Pool 2 Cost Pool 3 Budgeted costs $106,000 $59,000 $27,000 Cost Drivers Product A 86,000 58,000 70,000 Product B 77,000 53,000 49,000