Starbright manufactures child car seats, strollers, and baby swings, Starbrights manufacturing costs are budgeted as follows. Eactory utilities $\backslash (\backslash$$ $75,000\backslash )$ Eactory foremen salaries: $\backslash (\backslash$$ $76,000\backslash )$ Machinery setup costs: $\backslash (\backslash$$ $20,000\backslash )$ Total manufacturing overhead: $\backslash (\backslash$$ $171,000\backslash )$ The company uses activity based costing to allocate its manufacturing overhead costs to pectucts based on the following schedule: Duning the current month, the following leve's of activities were incurred: What are the total manufacturing overhead costs allocated to the Baby Swings fot the eurfent month? $($Do not round intermediate calculations. Round your answer to the nearest dollar.$)$Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufactuting costs are budgeted as follows. Factory utilities $\backslash (\backslash$$ $90\mathrm{.}000\backslash )$ Factory foremen salaries: $\backslash (590\mathrm{.}000\backslash )$ Machinefy setup costs: $\backslash (\backslash$$ $34,000\backslash )$ Total manufacturing overhead: $\backslash (\backslash$$ $214,000\backslash )$ The company uses activity$-$based costing to allocate its manufacturing overhead costs to products based on the following schedule: During the current momth, the following levels of activities were incurred: What are the factory utilities costs allocated to Baby Swings during the current month? $($Do not round intermediate calculations. Round your answer to the nearest dollar.$)$

$******$this is the answer choose one of them : it's not $24,000$

$177,000$

$$90,511$

$$54,121$

$$32,368$