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

18

9

275

Deluxe

32

14

215

Overhead costs

$75,000

$87,400

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. $81,200

B. $61,200

C. $101,200

D. $81,900