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

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

Number ofNumber ofNumber of

ProductSetupsComponentsDirect Labor Hours

Standard228375

Deluxe2812225

Overhead costs$20,000$40,000

Assume a traditional costing system applies the $60,000 of overhead costs based on direct labor hours. What is the total amount of overhead costs assigned to the standard model?

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