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Matthew Company Manufactures Two Models of Pens,a Standard Model and a Deluxe

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Matthew 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:
 Direct  Number of  Number of  Number of  Product  Setups  Components  Labor Hours  Standard 228375 Deluxe 2812225\begin{array} { l }\text { Direct }&\text { Number of }&\text { Number of }&\text { Number of }\\\text { Product }&\text { Setups }& \text { Components } & \text { Labor Hours }\\\text { Standard } & 22 & 8 & 375 \\\text { Deluxe } & 28 & 12 & 225\end{array}

 Cost pool  Total costs  Cost Driver  Setup Costs $15,000 Number of setups Assembly Costs $36,000 Number of components Labor Costs $9,000 Number of direct labor hours\begin{array} { l l c } \text { Cost pool } & \text { Total costs } & \text { Cost Driver } \\\hline\text { Setup Costs } & \$ 15,000 & \text { Number of setups} \\\text { Assembly Costs }&\$36,000& \text { Number of components} \\\text { Labor Costs }&\$9,000& \text { Number of direct labor hours} \\\end{array}
If activity-based costing is used,the total costs assigned to the standard model are ________.

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