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Sara Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost Information has been compiled: Product Standard Number of Setups 21 Number of Components 13 Number of Direct Labor Hours 520 Deluxe 29 27 480 Overhead costs $80,000 S100,000 Assume a traditional costing system applies the overhead costs based on direct labor hours. What is the total amount of overhead costs assigned to the deluxe model? $93,600 $86,400 $80,000 $92,000