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	17	9	260
Deluxe	29	18	245
Overhead costs	$50,600	$94,500

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.

$70,395

B.

$74,705

C.

$48,653

D.

$72,550