Answer the Following Questions Using the Information Below:
Barnes Corporation

Answer the following questions using the information below:
Barnes Corporation manufactures two models of office chairs,a standard and a deluxe model.The following activity and cost information has been compiled:
$$\begin{array} { l r r r } \text { Product } & \begin{array} { r } \text { Number of } \\\text { Set-ups }\end{array} & \begin{array} { r } \text { Number of } \\\text { Components }\end{array} & \begin{array} { r } \text { Number of } \\\text { Direct Labour Hours }\end{array} \\\hline \text { Standard } & 22 & 8 & 500 \\\text { Deluxe } & 28 & 12 & 300 \\\text { Overhead costs } & \$ 30000 & \$ 60000 &\end{array}$$
-Number of set-ups and number of components are identified as activity-cost drivers for overheads.Assuming an activity-based costing system is used,what is the total amount of overhead costs assigned to the deluxe model?

A) $22 500
B) $52 800
C) $37 500
D) $24 800