Wayne Corporation manufactures two models of computer desks, a standard and a deluxe model. The following activity and cost information has been compiled:

Activity	Budgeted overhead cost	Cost allocation base	Allocation base quantity
			Standard	Deluxe
Setup	$30,000	Number of Setups	20	30
Assembling	$36,000	Number of machine hours	10	20

Assuming an ABC system is used, what is the total amount of overhead costs assigned to the standard model?

Group of answer choices

$24,000

$32,000

$36,000

$42,000