Question 62

1. Starbright manufactures children car seats, strollers, and baby swings. Starbright manufacturing costs are budgeted as follows:

The company uses activity-based costing to allocate its manufacturing overhead costs to products based on the following schedule: During the current month, the following levels of activities were incurred:

Overhead Costs	Allocation Base
Factory Utilities	Direct Labor hours
Factory foreman salaries	Machine hours
Setup costs	number of production runs

What are the factory foremen salaries allocated to Car Seats during the current month?

	Car seats	Strollers	baby swings	Total
Direct Labor Costs	$55,425	$84,423	$31,258	$171,106
Direct Labor Hours	4,619	7,035	2,604	14,258
Machine Hours	7,500	10,250	3,250	21,000
Production Runs	25	40	18	83
Units produced	1,500	2,500	750	4,750

	A.	$11,607.
	B.	$26,786.
	C.	$36,607.
	D.	.$75,000.