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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: $90,000 Machinery

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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: $90,000 Machinery setup costs: $34,000 Total manufacturing overhead: $214,000 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 14,820 18,250 Setup costs Number of production runs 158 During the current month, the following levels of activities were incurred: Car Seats Strollers Baby Swings Total Direct Labor Costs Direct Labor Hours Machine Hours Production Runs Units Produced $ 60,480 4,480 5,650 40 1,500 $ 103,950 $ 35,640 7,700 8,800 70 3,400 48 1,050 2,640 3,800 $ 200,070 14,820 18,250 158 5,950 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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