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 83,800 pounds 70,300 pounds Product Testing $57,000 tests 63,700 tests 53,100 tests 116,800 tests Machine Maintenance $23,000 machine hours 68,800 hours 47,600 hours 110,400 hours 154,100 pounds What will the allocation to Product 8 be? [round overhead rate(s) to two decimal places).