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?