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 19 32 $102,000 Number of Components Number of Direct Labor Hours 265 18 245 $93.600 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? OA. $128,800 OB. $64,400 OC. $66,800 OD. $97,800