P $4\mathrm{.}10$ BSG is trying to determine the best way to allocate its overhead. It currently produces two models of car seats. The standard and the deluxe. The deluxe model is more labor intensive than the standard model. BSG$\text{'}$s controller is now evaluating several different methods of assigning overhead to these products. It is important to ensure that costs are appropriately assigned to the company's products. At the same time, the system that is used must not be so complex that its costs are greater than its benefits.

The controller has decided to use the following activities and costs to evaluate the methods of assigning overhead.

$\backslash$table$[[$Activity$,$Cost$],[$Designing new models,$$35,000$