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: Budgeted costs Cost Drivers Product A Product B Total Material Handling $102,000 pounds of material 85,400 pounds 76,400 pounds 161,800 pounds What will the allocation to Product B be? [round overhead rate(s) to two decimal places]. A: $38,382 B: $44,907 C: $52,541 OD: $61,473 OE: $71,923 OF: $84,150 Purchasing $55,000 purchase orders 63,600 orders 46,500 orders Machine Maintenance $32,000 machine hours 67,200 hours 45,600 hours 110,100 orders 112,800 hours