1. Stanley Corp. manufactures two models of its roasting pans, a standard and a deluxe model. Three activities have been identified as cost drivers. The related costs pools and the cost driver usage are given below: Product Number Number of of Setups Components Number of Orders 12 Standard Deluxe 8 14 440 750 16 Costs per pool $30,000 $76,000 $14,000 If activity-based costing is used, then the total amount of overhead allocated to the deluxe model would be: a. $ 45,670. b. $ 74,330. c. $120,000. d. $ 80,000