X Company uses an activity-based costing overhead allocation system. It has identified three activities - Setup, Product testing, Machine maintenance - and their respective cost drivers - setup hours, tests, machine hours. Budgeted activity costs in 2018 were as follows: Activity Setup Product testing Machine maintenance Budgeted Cost $111,400 54,600 57,200 The following 2018 cost driver information is available for one of its products, Product A, and for all of its products (including Product A): setup hours tests machine hours Product A 28,300 48,500 75,000 All Products 1,012,727 1,365,000 715,000 How much overhead was allocated to Product A in 2018 [round overhead rate(s) to two decimal places]