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 1515 88 300300 Deluxe 3333 1919 205205 Overhead costs $76,800 $97,200 Number of setups and number of components are identified as activityminuscost drivers for overhead. Assuming an activityminusbased costing system is used, what is the total amount of overhead costs assigned to the standard model? A. $87,000 B. $66,800 C. $121,200 D. $ 52800