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

Factory utilities: $80,000

Factory foremen salaries: $81,000

Machinery setup costs: $25,000

Total manufacturing overhead: $186,000

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

Overhead Cost	Allocation Base	Estimated Activity Level
Factory Utilities	Direct labor-hours	14,100
Factory foremen salaries	Machine hours	17,100
Setup costs	Number of production runs	114

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

	Car Seats	Strollers	Baby Swings	Total
Direct Labor Costs	$ 55,900	$ 94,250	$ 33,150	$ 183,300
Direct Labor Hours	4,300	7,250	2,550	14,100
Machine Hours	5,200	9,000	2,900	17,100
Production Runs	30	52	32	114
Units Produced	1,500	2,500	870	4,870

What are the total manufacturing overhead costs allocated to the Baby Swings for the current month? (Do not round intermediate calculations. Round your answer to the nearest dollar.)

Question 13 options:

	$35,222
	$186,000
	$95,170
	$55,608