Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $95,000 Factory foremen salaries: $94,000 Machinery setup costs: $38,000 Total manufacturing overhead: $227,000 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 Factory foremen salaries Direct labor-hours Machine hours 15,140 19,650 Setup costs Number of production runs 179 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 Strollers $ 41,040 4,560 $ 71,100 7,900 5,850 9,600 45 1,000 78 3,800 Baby Swings $ 24,120 2,680 4,200 56 1,130 Total $ 136,260 15,140 19,650 179 5,930 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.) Multiple Choice $48,796 $66,151 $112,053 $227,000