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	15	10	275
Deluxe	33	11	200
Overhead costs	$67,200	$75,600

Number of setups and number of components are identified as

activitycost drivers for overhead. Assuming an activitybased

costing system is used, what is the total amount of overhead costs assigned to the standard model?

A.

$85,800

B.

$68,000

C.

$71,400

D.$57000