Xue Corporation manufactures two models of a home furnishing item, a standard and a deluxe model. The following activity and cost information has been compiled:

                                     Number of                    Number of                       Number of

Product                               Setups                 Components        Direct Labour Hours

Standard                                21                                 6                                256

Deluxe                                   26                                 13                                205

 

Overhead costs                  $60442                                $64392

Assume Xue adopts a traditional costing system and applies the overhead costs based on direct labour hours, calculate the total amount of overhead costs assigned to the standard model?