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	Budgeted Cost
Setup	$107,000
Product Testing	52,000
Packaging	55,000
Total	$214,000

The following cost driver information is available for the company's only two products, A and B:

Cost Driver	Product A	Product B
setup hours	32,800	77,000
tests	49,000	36,300
packages	74,500	47,700

How much overhead was allocated to Product B (round overhead rates to two decimal places)?