X Company uses an activity-based costing overhead allocation system. It has identified three activities and three cost drivers. The activities and budgeted costs are as follows: Activity Budgeted Cost Setup $108,000 Purchasing 58,000 Machine Maintenance 56,000 The following cost driver information is available for the company's only two products, A and B: Product A Product B setup hours $27,400 $68,200 purchase orders 53,900 43,200 machine hours 65,800 45,200 How much overhead was allocated to Product A?