A Company Uses Activity-Based Costing to Determine the Costs of Its

Multiple Choice

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: How much overhead will be assigned to Product B using activity-based costing?

A) $56,500
B) $78,000
C) $62,500
D) $197,000
E) $70,000