Canada Corporation manufactures two models of calculators, a standard and a scientific model. The following activity and cost information has been compiled:

Product	Number of Setups	Number of Components	Number of Direct Labor Hours
Standard Scientific	30 70	20 15	1,500 1,000
Overhead cost	$33,000	$47,000

Assume a traditional costing system applies the $80,000 of overhead costs based on direct labor hours. What is the total amount of overhead cost assigned to the scientific model?

Select one:

a. $30,000

b.

Not one of the options

c. $32,000

d.

$48,000

e. $50,000