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 Direct Labor Ho Number of Number of Product Set Componen Standard 256 215 Deluxe 20 Overhead costs S86,700 $90,000 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) OA. $80,831 O C. $48.830 O D. $8.350