Answer the Following Questions Using the Information Below:
Mt Panorama

Answer the following questions using the information below:
Mt Panorama Racing Corporation manufactures two models of motorised go-carts,a standard and a deluxe model.The following activity and cost information has been compiled:
$$\begin{array} { l r r r } \text { Product } & \begin{array} { r } \text { Number of } \\\text { Set-ups }\end{array} & \begin{array} { r } \text { Number of } \\\text { Components }\end{array} & \begin{array} { r } \text { Number of } \\\text { Direct Labour Hours }\end{array} \\\hline \text { Standard } & 15 & 10 & 750 \\\text { Deluxe } & 35 & 15 & 500 \\\text { Overhead costs } & \$ 30000 & \$ 50000 &\end{array}$$
-Assume a traditional costing system applies the $80 000 of overhead costs based on direct labour hours.What is the total amount of overhead cost assigned to the standard model?

A) $50 000
B) $48 000
C) $32 000
D) $30 000