Visco Corp produces two different model airplanes, standard and collectible. The following is budgeted indirect cost information for the company's next fiscal period: Visco Corp employs an ABC system and allocates overhead costs based on the overhead activity information provided above. During October, Visco Corp produced 750,000 standard model airplanes and Visco Corp's production manager counted 2,000 orders: 1,000 maintenance-hours; 2.000 setups; and 2,000 inspections for the standard product line. For October, Vortex's controller assigned indirect costs to the standard product line. $40,800 $43,000 $21,112 $31.988