Dartmouth Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled: Number of Setups Number of Components Product Standard Deluxe Number of Direct Labor Hours 255 200 13 16 Overhead costs $47,000 $60,000 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 deluxe model? O A. $30,330 O B. $20,659 OC. $50,989 OD. $58,000