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