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 $102,000 Cost Pool 2 $58,000 Cost Pool 3 $23,000 - Budgeted costs Cost Drivers Product A Product B = = 81,600 68,400 56,300 47,900 75,200 45,000 What will the allocation to Product B be? [round overhead rate(s) to two decimal places]