A company uses activity-based costing to determine the costs of its three products: A, B and C. The budgeted cost and activity for each of the company's three activity cost pools are shown in the following table
|
|
Budgeted Activity |
| Activity Cost Pool |
Budgeted Cost |
Product A |
Product B |
Product C |
| Activity 1 |
$164,500 |
9,000 |
12,000 |
26,000 |
| Activity 2 |
$126,000 |
10,000 |
21,000 |
11,000 |
| Activity 3 |
$120,750 |
3,100 |
1,600 |
2,200
|
How much overhead will be assigned to Product B using activity-based costing?