X Company only 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 2022 are as follows: Material Handling Machine Maintenance $30,000 Product Testing Budgeted costs $110,000 $50,000 Cost Drivers pounds of material tests machine hours Product A Product B Total 84,500 pounds 64,000 tests 73,500 hours 70,600 pounds 155,100 pounds 111,700 tests 47,700 tests 46,000 hours 119,500 hours What will the allocation to Product B be? [round overhead rate(s) to two decimal places]