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

$\backslash$table$[[$Product$,\backslash$table$[[$Number of$],[$Setups$]],\backslash$table$[[$Number of$],[$Components$]],\backslash$table$[[$Number of$],[$Direct Labor Hours$]]],[$Standard$,18,7,290],[$Deluxe$,26,14,205],[$Overhead costs,$$44,000,$$$63,000,]]$

assigned to the standard model?

A$.$ $$39,000$

B$.$ $$53,500$

C$.$ $$61,000$

D$.$ $$68,000$