Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $95,000 Factory foremen salaries: $93,000 Machinery setup costs: $37,000 Total manufacturing overhead: $225,000 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 15,060 Factory foremen salaries Machine hours 19,300 Setup costs Number of production runs 175 During the current month, the following levels of activities were incurred: Car Seats Strollers Baby Swings Total Direct Labor Costs $ 74,910 $ 129,525 $ 44,055 $ 248,490 Direct Labor Hours 4,540 7,850 2,670 15,060 Machine Hours 5,800 9,400 4,100 19,300 Production Runs 45 76 54 175 Units Produced 1,800 3,700 1,110 6,610 What are the total manufacturing overhead costs allocated to the Baby Swings for the current month?