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

Factory utilities $80,000

Factory foremen salaries $81,000

Machinery setup costs $25,000

Total manufacturing overhead $186,000

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

Overhead CostAllocation BaseEstimated Activity LevelFactory UtilitiesDirect labor hours14,100Factory foremen salariesMachine hours17,100Machine hoursNumber of production runs114

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

Car SeatsStrollersBaby SwingsTotalDirect Labor Costs$55,900$94,250$33,150$183,300Direct Labor Hours4,3007,2502,55014,100Machine Hours5,2009,0002,90017,100Production Runs305232114Units Produced1,5002,5008704,870

What are the factory foremen salaries allocated to Car Seats during the current month?