Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $80,000 Factory foremen salaries: $80,000 Machinery setup costs: $24,000 Total manufacturing overhead: $184,000 The company uses activity based costing to allocate its manufacturing overhead costs to products based on the following schedule Overhead Cost Factory Utilities Factory foremen salaries Setup costs Allocation Base Direct labor-hours Machine hours Number of production runs Estimated Activity Level 14,820 16,750 108 During the current month, the following levels of activities were incurred: Car Seats Strollers Baby Swings Total Direct Labor Costs $ 51,360 $ 86,400 $ 30,480 $ 168,240 Direct Labor Hours 4,280 7,2ee 2,540 14,020 Machine Hours 5,150 8,880 2,800 16,750 Production Runs 30 50 28 125 Units Produced 1,400 2,400 4,650 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) 85e What are the factory utilitles costs allocated to Baby Swings during the current month? (Do not round intermediate calculations. Round your answe dollor) Multiple Choice $184,000 $14.494 $24.422 $41084