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:

Overhead Cost Allocation Base Estimated Activity Level

Factory Utilities Direct labor-hours 14,820

Factory foremen salaries Machine hours 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 $ 60,480 $ 103,950 $ 35,640 $ 200,070

Direct Labor Hours 4,480 7,700 2,640 14,820

Machine Hours 5,650 8,800 3,800 18,250

Production Runs 40 70 48 158

Units Produced 1,500 3,400 1,050 5,950

What are the setup costs allocated to Strollers during the current month?(Do not round intermediate calculations. Round your answer to the nearest dollar.)