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

Factory utilities: $80,000

Factory foremen salaries: $82,000

Machinery setup costs: $26,000

Total manufacturing overhead: $188,000

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

14,180

Factory foremen salaries

Machine hours

17,450

Setup costs

Number of production runs

116

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

Car Seats

Strollers

Baby Swings

Total

Direct Labor Costs

$ 60,480

$ 102,200

$ 35,840

$ 198,520

Direct Labor Hours

4,320

7,300

2,560

14,180

Machine Hours

5,250

9,200

3,000

17,450

Production Runs

30

54

32

116

Units Produced

1,600

2,600

890

5,090

What is the total amount of manufacturing overhead costs allocated to the Car Seats for the current month? (Do not round intermediate calculations. Round your answer to the nearest dollar.)

Group of answer choices

$35,713

$96,520

$55,767

$188,000