Comfort Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled: Number of Product Standard Deluxe Overhead costs Setups Number of Components Number of Direct Labor Hours 16 25 $57,400 6 295 20 $101,400 245 Ass me 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? (Do not round interim calculations. Round the final answer to the nearest whole dollar.) A. $72,048 B. $86,752 OC. $55,394 OD. $79,400