X Company uses an activity-based costing overhead allocation system. It has identified the following three overhead activities and costs. Activity Budgeted Cost Material Handling Purchasing $101,000 51,000 Machine Maintenance Total 60,000 $212,000 The following relevant cost driver information is available for the company's only two products, A and B: Cost Driver Product A Product B pounds of material 19,000 61,100 purchase orders 33,300 37,700 machine hours 65,900 28,500 How much overhead was allocated to Product A [round overhead rate(s) to two decimal places]? A: $70,555 B: $79,727 OC: $90,092 OD: $101,804 E: $115,038 OF: $129,993