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Timothy Company manufactures two models of pens, a standard model and a deluxe model. Three activities have been identified in the production of the pens. The following information is available:

Product Number of Setups Number of Components Number of Direct Labor Hours  
Standard 22 8 375  
Deluxe 28 12 225  
Cost Pool Total Costs   Cost Driver  
Setup Costs $30,000   Number of setups  
Assembly Costs $36,000   Number of components  
Labor Costs $9,000   Number of direct labor hours  

If activityminus-based costing is used, the setup cost assigned to the standard model is ________.

$13,200 B. $33
C. $44,000
D. $8,400

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