8) XX company manufactures two models or office chairs, a standard and a deluxe model. The following activity and cost information has been compiled: Number of Number of Number of Product Setups Components Direct Labor Hours Standard 18 9 275 Deluxe 32 14 215 Two activities are identified as follows: Activities Total Costs Activity-cost drivers setup $75,000 number of setups assembly $87,400 number of components Assuming an activity-based costing system is used, what is the total amount of overhead costs assigned to the standard model? S101,200 $61,200 $81,900 $81,200