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 Setups Number of Components Number of Direct Labor Hours Standard 18 6 265 Deluxe 29 12 200 Overhead Costs ​$61,100 ​$64,800 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. ​$71,749 B. ​$36,929 C. ​$54,151 D. ​$62,950