Smithfield Company produces two products, chairs and tables. The chairs sell at a high volume totaling 20,000 units per year. The tables sell at a low volume totaling 6,000 units annually. A chair requires one hour of direct labor for completion, while each table requires 2 hours. Total annual direct labor hours are 32,000 (20,000 + 12,000). Expected annual manufacturing overhead costs are $800,000. Smithfield uses traditional costing and assigns overhead based on direct labor hours. How much overhead is assigned to each table?

Group of answer choices

$50

cannot be determined from the data given

$25

$30.77