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	16	9	295
Deluxe	34	13	230
Overhead costs	$100,000	$83,600

Number of setups and number of components are identified as

activityminuscost

drivers for overhead. Assuming an

activityminusbased

costing system is used, what is the total amount of overhead costs assigned to the standard model?