Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows:

Factory utilities: $$75,000$

Factory foremen salaries: $$79,000$

Machinery setup costs: $$23,000$

Total manufacturing overhead: $$177,000$

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 $13,940$

Factory foremen salaries Machine hours $16,400$

Setup costs Number of production runs $104$

During the current month, the following levels of activities were incurred:

Car Seats Strollers Baby Swings Total

Direct Labor Costs $ $46,860$ $ $78,650$ $ $27,830$ $ $153,340$

Direct Labor Hours $4,2607,1502,53013,940$

Machine Hours $5,1008,6002,70016,400$

Production Runs $304826104$

Units Produced $1,3002,3008304,430$

What are the total manufacturing overhead costs allocated to the Strollers for the current month? $($Do not round intermediate calculations. Round your answer to the nearest dollar.$)$

Question $5$ options:

$$32,368$

$$90,511$

$$177,000$

$$54,121$