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 Number of Number of Setups 13 Components Direct Labor Hours 26 5 12 285 220 $66,300 $62,900 Number of setups 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 standard model? A. $56,600 B. $40,600 C. $64,600 D. $88,600