X Company uses an activity-based costing overhead allocation system. It has identified the following three overhead activities and costs. Activity Budgeted Cost Setup $103,000 Purchasing 52,000 Machine Maintenance 53,000 Total $208,000 The following relevant cost driver information is available for the company's only two products, A and B: Cost Driver Product A Product B setup hours 20,700 56,300 purchase orders 26,400 40,000 machine hours 69,000 28,500 How much overhead was allocated to Product B[round overhead rate(s) to two decimal places)? OA: $91,753 OB: $122,032 C: $162,303 OD: $215,862 E: $287,097 F: $381,839