$\backslash$table$[[$Activity$,$Budgeted Cost,Activity Cost Driver,Budgeted Activity$],[$Product A$,$Product B$,$Product C$],[$Activity $1,$$ $70,000,$Square feet,$6,000,9,000,20,000],[$Activity $2,$$ $45,000.,$Units inspected,$7,000,15,000,8,000],[$Activity $3,$$ $82,000,$Setups,$2,500,1,000,1,625]]$

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

Multiple Choice

$$62,500$

$$78,000$

$$56,500$

$$70,000$

$$197,000$