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Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $105,000 Factory foremen salaries: $75,000 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: $105,000 Factory foremen salaries: $75,000 Machinery setup costs: $30,000 Total manufacturing overhead: $210,000 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 14,258 Factory foremen salaries Machine hours 21,000 Setup costs Number of production runs 83 During the current month, the following levels of activities were incurred: Direct Labor Costs Direct Labor Hours Machine Hours Production Runs Units Produced Car Seats $ 55,425 4,619 7,500 25 1,500 Strollers $184,423 7,035 10,250 40 2,500 Baby Swings $ 31,258 2,604 3,250 18 750 Total $ 171, 106 14,258 21,000 83 4,750 What are the factory foremen salaries allocated to Car Seats during the current month? (Do not round intermediate calculations. Round your answer to the nearest dollar.)

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