X Company uses an activity-based costing overhead allocation system. It has identified three activities and three cost drivers. The activities and budgeted costs are as follOWs Activity Setup Product Testing Machine Maintenance Budgeted Cost $104,000 9,000 60,000 The following cost driver information is available for the company's only two products, A and B setup hours tests machine hours Product A $27,300 54,400 76,800 Product B $73,900 41,700 47,700 How much overhead was allocated to Product B