Dartmouth Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled: Product Standard Deluxe Overhead costs Number of Setups 15 31 $64,400 Number of Components 8 18 $91,000 Number of Direct Labor Hours 260 240 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? A. $43,680 OB. $30,912 OC. $74,592 OD. $77,700