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 Setup $110,000 setup hours 78,900 hours 67,400 hours 146,300 hours What will the allocation to Product B be? [round overhead rate(s) to two decimal places]. Purchasing $50,000 purchase orders 62,400 orders 51,700 orders 114,100 orders Packaging $33,000 packages 72,900 packages 54,200 packages 127,100 packages OA: $55,930 OB: $69,912 OC: $87,390 OD: $109,238 OE: $136,547 OF: $170,684