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 $102,000 $51,000 $29,000 Cost Drivers Product A 82,000 60,000 66,000 Product B 73,000 54,000 50,000

What was the allocation to Product B in 2017?