Lunch Wagon produces two varieties of deli salad trays$-$tuna and chicken. It has traditionally allocated overhead based on direct labor hours. The company recently set up three activity centers to implement activity$-$based costing. Information concerning the costs and activities related to the deli trays follows.

$\backslash$table$[[,,,,$Actual Activity$],[,$Estimated Activity,$\backslash$table$[[$Estimated$],[$Cost$]],\backslash$table$[[$Actual$],[$Cost$]],$Tuna,Chicken$],[$Direct labor,$\backslash$table$[[3,640$ hours @$],[$$$\frac{13\mathrm{.}70}{?}$ hour$]],$$$49,868,$$$49,084,1\mathrm{.}4$ hrs per tray,$1\mathrm{.}3$ hrs per tray$],[\backslash$table$[[$Direct materials$],[$Materials$]],\backslash$table$[[6,500$ pounds@$$7\mathrm{.}70/$pd$.]],50,050,53,110,2\mathrm{.}9$ pounds,$\backslash$table$[[2\mathrm{.}2$ pounds$]]],[$handling$,1,250$ requisitions,,$22,375,810$ requisitions,$420$ requisitions$],[$Quality control,$278$ inspections,$14,595,14,178,160$ inspections,$125$ inspections$],[\backslash$table$[[$Maintenance$],[$Units of product$]],\backslash$table$[[1,800$ machine hrs$],[2,500$ trays$]],31,320,31,230,\backslash$table$[[780$ machine$],[$hrs$],[1,650$ trays$]],\backslash$table$[[1,010$ machine$],[$hrs$],[920$ trays$]]]]$

The actual direct materials cost per pound is $$7\mathrm{.}80,$ and the actual direct labor cost per hour is $$14\mathrm{.}00.$ What is the amount of overhead assigned to chicken trays using activity$-$based costing?

$$31,781$

$$63,751$

$$48,166$

$$48,525$