A manufacturing plant produces two versions of a product: standard model; deluxe model. Each unit requires the use of the same machine. Manufacturing is done in production runs and each run has a set-up which involves programming the machinery. The program must be changed for each production run. For the month, the plant recorded the following: Standard Deluxe 2,000 1,000 Units produced 40,000 60,000 Machine hours 8 24 Number of production runs Consider the cost of programming machinery ($120,000). How much of this cost should be assigned to standard units? Select one: O a. 30,000 O b. 40.000 O c. 48,000 O d. 60,000 O e. 72,000 O f. 90,000