29. The following information is available for the Rollin' Baby Company which produces two types of strollers, standard and deluxe Sales volume (units) Revenue Variable Costs Standargd 4,000 $96,000 Deluxe Total 3,500 $147,000 7,500 $243,000 Direct materials Direct labor Marketing & Sales 12,00017,500 29,500 16,00024,000 40,000 20,000 28,500 48,500 $48,000 Contribution Margirn Fixed Costs $77,000 $125,000 Manufacturing Marketing & Sales Administration $24,000 $18,000 $16,000 $67,000 Profit Before Tax If the company allocates their fixed costs based on direct labor dollars, the profit before tax for the standard and deluxe product line, respectively, would be: A. $8,000/$59,000 B. $19,000/$48,000 C. $16,000/$51,000 D. $24,800/$42,200