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Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $85,000 Factory foremen salaries: $87,000 Machinery setup

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Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $85,000 Factory foremen salaries: $87,000 Machinery setup costs: $31,000 Total manufacturing overhead: $203,000 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 14,580 17,200 146 During the current month, the following levels of activities were incurred: During the current month, the following levels of activities were incurred: Car Seats Direct Labor Costs Direct Labor Hours Machine Hours Production Runs Units Produced $ 46,410 4,420 5,500 40 1,200 Strollers $ 79,275 7,550 8,200 64 3,100 Baby Swings $ 27,405 2,610 3,500 42 990 Total $ 153,090 14,580 17,200 146 5,290 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.)

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