Q8/Fey Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled:

Number of Number of Number of

Product Setups Components Direct Labor Hours

Standard 22 8 375

Deluxe 28 12 225

Overhead costs $40,000 $80,000

Assume a traditional costing system applies the $120,000 of overhead costs based on direct labor hours. What is the total amount of overhead costs assigned to the standard model?

Group of answer choices

A.$49,600

B.$70,400

C.$75,000

D.$45,000