Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $90,000 Factory foremen salaries: $88,000 Machinery setup costs: $32,000 Total manufacturing overhead: $210,000 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 14,660 Factory foremen salaries Machine hours 17,550 Setup costs Number of production runs 150 During the current month, the following levels of activities were incurred; Car Seats Strollers Baby Swings Total Direct Labor Costs $ 51, 060 $ 87, 400 $ 30, 130 $ 168,590 Direct Labor Hours 4,440 7,600 2, 620 14,560 Machine Hours 5,550 B, 400 3,600 17,550 Production Runs 40 66 44 150 Units Produced 1, 300 3,200 1, 010 5,510 What is the total amount of manufacturing overhead costs allocated to the Car Seats for the current month? (Do not round intermediate calculations. Round your answer to the nearest dollar.) Multiple Choice