U popus Number of Comfort Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cont information has been compiled: Number of Number of Product Setups Components Direct Labor Hours Standard 290 Deluxe 28 235 11 5 17 Overhead costs $39,000 $70,400 Assume a traditional costing system applies the overhead costs based on direct labor hours. What is the total amount of overhead costs ansigned to the standard moda (Do not round interim calculations. Round the final answer to the nearest whole dollar) A $48,970 OB. $50,430 OOOO C. $38,888 D. $54,700