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 Components Product Standard Deluxe Number of Setups 19 34 Number of Direct Labor Hours 290 220 18 Overhead costs $63,600 $102.600 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? A. $109,200 B. $57,000 O C. $83,000 D. $83,100