Starbright manufactures children car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows:

Factory utilities $85,000

Factory foremen salaries $84,000

Machinery setup costs $28,000

Total manufacturing overhead $197,000

The company uses activity-based costing to allocate its manufacturing overhead costs to products based on the following schedule:

Overhead Cost	Allocation Base	Estimated Activity Level
Factory Utilities	Direct labor hours	14,340
Factory foremen salaries	Machine hours	18,150
Setup costs	Number of production runs	129

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

	Car Seats	Strollers	Baby Swings	Total
Direct Labor Costs	$ 69,760	$ 118,400	$ 41,280	$ 229,440
Direct Labor Hours	4,360	7,400	2,580	14,340
Machine Hours	5,350	9,600	3,200	18,150
Production Runs	35	58	36	129
Units Produced	1,800	2,800	930	5,530

4.

What are the setup costs allocated to Strollers during the current month? (Do not round intermediate calculations.)

$7,597.

$7,814.

$12,589.

Cannot be determined.

5.

What are the factory foremen salaries allocated to Car Seats during the current month? (Do not round intermediate calculations.)

$44,430.

$14,810.

$24,760.

$84,000.

6.

What are the factory utilities costs allocated to Baby Swings during the current month? (Do not round intermediate calculations.)

$15,293.

$197,000.

$43,863.

$25,844.

7.

What are the total manufacturing overhead costs allocated to the Baby Swings for the current month? (Do not round intermediate calculations.)

$58,201.

$100,882.

$197,000.

$37,917.

8.

What are the total manufacturing overhead costs allocated to the Strollers for the current month? (Do not round intermediate calculations.)

$197,000.

$58,201.

$37,917.

$100,882.

9.

What are the total manufacturing overhead costs allocated to the Car Seats for the current month? (Do not round intermediate calculations.)

$37,917.

$197,000.

$58,201.

$100,882.