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19. Fine Office Equipment Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled: 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) 581,900 C) $61,200 D) $101,200