Hawn Company manufactures two models of pens, a standard model and a deluxe model. Three activites have been identified in the production of the pens. The following information is available:

Product: Number of setups: Number of Components: Number of direct Labor Hours:

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Standard: 22, 8, 375

Deluxe 28, 12, 225

Cost Pool: Total Costs: Cost Driver:

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Setup Costs: $30,000 Number of setups

Assembly Costs $36,000 Number of components

Labor Costs $9,000 Number of direct labor hours

If activity-based costing is used, the seup cost assigned to the standard model is _______________.

A. $33

B. $44,000

C. $8,400

D. $13,200