Rachel's Pet Supply Corporation manufactures two models of grooming stations, a standard and a deluxe model. The following activity and cost information has been compiled: Activity Setup Inspection Total manufacturing overhead Product Standard Deluxe Overhead cost Cost driver Standard Deluxe $40,000 # of setup # of $120,000 $160,000 3 setups 7 setups 30 50 inspection inspection inspection Direct Labor Hours 650 150 Assume a traditional costing system applies the $160,000 of overhead costs using a single OH rate based on direct labor hours. What is the total amount of overhead costs assigned to the standard model?