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 3 Cost Pool 2 $54,000 $109,000 $28,000 Budgeted costs Cost Drivers = = Product A 82,400 68,500 61,600 48,500 68,000 51,100 Product B What will the allocation to Product B be? [round overhead rate(s) to two decimal places]