Answer the Following Questions Using the Information Below:
Barnes Corporation

Multiple Choice

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:
$$\begin{array} { l r r r } \text { Product } & \begin{array} { r } \text { Number of } \\\text { Set-ups }\end{array} & \begin{array} { r } \text { Number of } \\\text { Components }\end{array} & \begin{array} { r } \text { Number of } \\\text { Direct Labour Hours }\end{array} \\\hline \text { Standard } & 22 & 8 & 500 \\\text { Deluxe } & 28 & 12 & 300 \\\text { Overhead costs } & \$ 30000 & \$ 60000 &\end{array}$$
-Assume a traditional costing system applies the $90 000 of overhead costs based on direct labour hours.What is the total amount of overhead costs assigned to the standard model?

A) $24 800
B) $22 500
C) $56 250
D) $35 200