Starbright manufactures children 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:

Overhead Cost Allocation Base Estimated Activity Level

Factory Utilities Direct labor hours 14,020

Factory foremen salaries Machine hours 16,750

Machine hours Number of production runs 108

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

Car Seats Strollers Baby Swings Total

Direct Labor Costs $51,360 $86,400 $30,480 $168,240

Direct Labor Hours 4,280 7,200 2,540 14,020

Machine Hours 5,150 8,800 2,800 16,750

Production Runs 30 50 28 108

Units Produced 1,400 2,400 850 4,650

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.)

$42,030.

$80,000.

$13,373.

$24,597.