Paul Company has two products: A and B. The company uses activity-based costing. The total...

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Accounting

Paul Company has two products: A and B. The company uses activity-based costing. The total cost and activity for each of the company's three activity cost pools are as follows:

Estimated Expected Activity
Activity Cost Pools Overhead Cost Product A Product B
Product design $32,600 700 300
Assembling $17,600 600 200
Supporting customers $52,500 400 100

The total overhead cost assigned to Product B under activity-based costing is closest to:

1)

$78,020

2)

$102,700

3)

$51,350

4)

$24,680

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