Comfort Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled:

Product	Number of Setups	Number of Components	Number of Direct Labor Hours
Standard	18	6	265
Deluxe	29	12	200

Overhead Costs

$61,100

$64,800

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.)

A. $36,929 B. $71,749 C. $62,950 D. $54,151