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 $106,000 Cost Pool 2 $52,000 Cost Pool 3 $25,000 Budgeted costs Cost Drivers Product A Product B 83,400 76,400 55,700 50,500 73,400 50,400 What will the allocation to Product B be? [round overhead rate(s) to two decimal places]. 80904