Comfort Corporation manufactures two models of office chairs. Chair A requires 18 setups, 265 direct labor hours, and $61,100 of overhead. The Chair B requires 29 setups, 200 direct labor hours, and $64,600 of overhead. 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.) Please show your work.

A) $62,950

B) $54,151

C) $71,749

D) $36,929