Vision Company sells optical equipment. Blitz Company manufactures special glass lenses. Vision orders 11,900 lenses per year, 210 per week, at $44 per lens. Blitz covers all shipping costs. Vision earns 23% on its cash investments. The purchase-order lead time is 2 weeks. Vision sells 325 lenses per week. The following data are available: Relevant ordering costs per purchase order $42.25 Relevant insurance, materials handling, breakage, and so on, per year $5.50 What is the reorder point? A. 420 lenses B. 650 lenses C. 1,070 lenses D. 878 lenses Comfort Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled: Product Number of Number of Number of Setups Components Direct Labor Hours Standard 19 8 270 Deluxe 30 17 200 Overhead costs $93,100 $85,000 Assume a traditional costing system applies the overhead costs based on direct labor hours. What is the total amount of overhead costs assigned to the standard model? (Do not round interim calculations. Round the final answer to the nearest whole dollar.) A. $48,830 B. $75,787 c. $102,313 D. $89,050