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

Factory utilities $95,000

Factory foremen salaries $95,000

Machinery setup costs $39,000

Total manufacturing overhead $229,000

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	15,220
Factory foremen salaries	Machine hours	20,000
Setup costs	Number of production runs	188

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

	Car Seats	Strollers	Baby Swings	Total
Direct Labor Costs	$ 45,800	$ 79,500	$ 26,900	$ 152,200
Direct Labor Hours	4,580	7,950	2,690	15,220
Machine Hours	5,900	9,800	4,300	20,000
Production Runs	50	80	58	188
Units Produced	1,100	3,900	1,150	6,150

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

$229,000.

$66,985.

$49,247.

$112,768.

8.

Required information

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

$66,985.

$229,000.

$112,768.

$49,247.

9.

Required information

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

$66,985.