Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: 39 Factory utilities: $90,000 Factory foremen salaries: $89,000 Machinery setup costs: $33,000 01:00:45 Total manufacturing overhead: $212,000 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, 740 Factory foremen salaries Machine hours 17,900 Setup costs Number of production runs 154 During the current month, the following levels of activities were incurred: Car Seats Strollers Baby Swings Total Direct Labor Costs $ 55, 750 $ 95, 625 $ 32, 875 $ 184, 250 Direct Labor Hours 4, 460 7, 650 2, 630 14, 740 Machine Hours 5 , 600 8, 600 3 , 700 17,900 Production Runs 40 68 46 154 Units Produced 1, 400 3, 300 1, 030 5, 730 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 O $104,041 O $212,000 O $44,312 O $63,647