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 Number of Number of Product Setups Components Direct Labor Hours Standard 16 295 26 20 245 Overhead costs $57 ,400 $101,400 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? (Do not round interim calculations. Round the final answer to the nearest whole dollar) O.A $72 048 O B 586,752 O C $65.394 O'D. $78 400Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: T-SHIRTS SWEATSHIRTS Production and sales volume 204,000 units 26 250 units Selling price $18.00 $29.00 Direct material $1.90 $ 5.00 Direct labor $4.00 $ 7.20 Manufacturing overhead $4.60 $ 3.00 Gross profit $ 7:50 $13.80 Selling and administrative $3.50 $ 7.00 Operating profit $4.00 $ 6.80 CA $2.55 O B. $2.10 OC 61.80 O D. $1.15Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC cost Information: Activity Activity cost Activity - cost driver Supervision $106,950 Direct labor hours (DLH) Inspection $138.600 Inspections Activities demanded T-SHIRTS SWEATSHIRTS 0.25 DL H/unit 1.6 DLH/unit 51.000 DUHs 42,000 DL Ha 60,000 inspections 17.000 inspections Under the revised ABC system, the activity - cost driver rate for the supervision activity is CA $2.53 OB. $2.10 O C. $1.50 OD. $1.15