Answer the following questions using the information below:

Comfort Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled:

Product	Number of Setups	Number of Components	Number of Direct Labor Hours
Standard	12	8	255
Deluxe	28	12	245
Overhead costs	$52,000	$78,000

Assume a traditional costing system applies the overhead costs based on direct labor hours. What is the total amount of overhead costs assigned to the standard model?

A.

$65,700

B.

$63,600

C.

$66,300

D.

$66,700