Stancil Guitars builds two different guitars: acoustic and electric. The following activity and cost information has been compiled from Stancil's accounting records:

$\backslash$table$[[$Product$,\backslash$table$[[$Number of$],[$Setups$]],\backslash$table$[[$Number of$],[$Parts$]],\backslash$table$[[$Number of$],[$Direct Labor Hours$]]],[$Acoustic$,10,16,350],[$Electric$,15,48,650],[$Overhead costs,$$108,000,$$$156,000,]]$

The overhead cost assigned to the acoustic guitar, assuming Stancil allocates all manufacturing overhead based on direct labor hours is:

$$181,800$

$$82,200$

$$92,400$

$$117,000$