Dartmouth Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled:

Number ofNumber ofNumber of

ProductSetupsComponentsDirect Labor Hours

Standard159300

Deluxe3120235

Overhead costs$78,200$89,900

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) $87,500

B) $114,700

C) $80,600

D) $84,050