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 $108,000 Cost Pool 2 $58,000 Cost Pool 3 $32,000 Budgeted costs Cost Drivers Product A Product B = === 82,600 75,300 63,900 46,800 69,700 51,400 What will the allocation to Product A be? [round overhead rate(s) to two decimal places]