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Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $90,000 Factory foremen salaries: $89,000 Machinery setup

Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $90,000 Factory foremen salaries: $89,000 Machinery setup costs: $33,000 Total manufacturing overhead: $212,000 The company uses activity-based costing to allocate its manufacturing overhead costs to products based on the following schedule: Estimated Activity Overhead Cost Allocation Base Level Factory Utilities Direct labor-hours 14,740 Factory foremen salaries Machine hours 17,900 Setup costs Number of production runs 154 During the current month, the following levels of activities were incurred: Direct Labor Costs Direct Labor Hours Machine Hours Production Runs Units Produced Car Seats $ 55,750 4,460 Strollers $ 95,625 Baby Swings $ 32,875 7,650 2,630 5,600 40 1,400 8,600 3,700 68 46 3,300 1,030 Total $ 184,250 14,740 17,900 154 5,730 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.)

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