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 Number of Number of Product Setups Components Direct Labor Hours Standard 275 Deluxe 200 Overhead costs $72.800 $66,500 Number of soups and number of components are identified as activity - cost drivers for overhead. Assuming an activity-based costing system is used, what is the total amount of overhead costs assigned to the deluxe model? O A. $89,600 O B. $67,200 OC. $69,650 OD. $72,100