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Starbright manufactures children car seats, strollers, and baby swings. Starbrights manufacturing costs are budgeted as follows: Factory utilities $105,000 Factory foremen salaries $75,000 Machinery setup

Starbright manufactures children car seats, strollers, and baby swings. Starbrights 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:

Overhead Cost Allocation Base Estimated Activity 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:

Car Seats Strollers Baby Swings Total
Direct Labor Costs $ 55,425 $ 84,423 $ 31,258 $ 171,106
Direct Labor Hours 4,619 7,035 2,604 14,258
Machine Hours 7,500 10,250 3,250 21,000
Production Runs 25 40 18 83
Units Produced 1,500 2,500 750 4,750

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

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