Carrol Company, which uses an activity-based costing system, produces travel trailers and boat trailers. The company allocates batch setup costs to the two products using the following basic data:

Total budgeted setup costs for the year are $158,400.

If the setup costs are allocated using number of setups, how much of the total setup costs would be allocated to boat trailers?

Group of answer choices

$419,294

$59,840

$98,560

$158,400