Starbright manufactures children car seats, strollers, and baby swings. Starbright 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	Allocation Base
Factory Utilities	Direct labor hours
Factory foremen salaries	Machine hours
Setup costs	Number of production runs

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

	Car Seats	Strollers	Baby Swings	Total
Direct Labor Costs	$ 46,410	$ 79,275	$ 27,405	$ 153,090
Direct Labor Hours	4,420	7,550	2,610	14,580
Machine Hours	5,500	8,200	3,500	17,200
Production Runs	40	64	42	146
Units Produced	1,200	3,100	990	5,290