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:

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

What is the amount of the total manufacturing overhead costs allocated to the baby swings for the current month?

Note: Do not round intermediate calculations. Round your answer to the nearest dollar.

Multiple Choice

$$94,225$

$$34,089$

$$55,686$

$$184,000$