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

Factory utilities $105,000

Factory foremen salaries $75,000

Machinery setup costs $30,000

Total manufacturing overhead $210,000

The company uses activity-based costing to allocate its manufacturing overhead costs to products based on the following schedule:

Overhead CostAllocation BaseEstimated Activity LevelFactory UtilitiesDirect labor hours14,258Factory foremen salariesMachine hours21,000Setup costsNumber of production runs83

During the current month, the following levels of activities were incurred:

Car

SeatsStrollersBaby SwingsTotalDirect Labor Costs$55,425$84,423$31,258$171,106Direct Labor Hours4,6197,0352,60414,258Machine Hours7,50010,2503,25021,000Production Runs25401883Units Produced1,5002,5007504,750

What are the setup costs allocated to Strollers during the current month?(Do not round intermediate calculations. Round your answer to the nearest dollar.)

What are the factory foremen salaries allocated to Car Seats during the current month?(Do not round intermediate calculations. Round your answer to the nearest dollar.)