Comfortable Cat Perches makes two models of cat trees: Standard and Deluxe. The Company uses activity based costing to apply its overhead costs. The Company has the following activity rates: Assembly (machine hours): $15/machine hour Testing (number of tests): $50/test The following is the expected activity for each model: Standard Assembly 6,500 Deluxe 3.500 Testing 225 125 The following cost data is known: Standard Deluxe Direct materials $75 $115 Direct labour 55 650 Number of units 500 units 250 units What is the expected cost of the Deluxe model? Select one: a. $415 b. 5347.50 0.C. 558,930 d. $365