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.)

Starbright manufactures children car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities $85,000 Factory foremen salaries $86,000 Machinery setup costs $30,000 Total manufacturing overhead $201,000 The company uses activity-based costing to allocate its manufacturing overhead costs to products based on the following schedule: Overhead Cost Factory Utilities Factory foremen salaries Machine hours Allocation Base Direct labor hours Machine hours Number of production runs Estimated Activity Level 14,500 18,850 137 During the current month, the following levels of activities were incurred: Total Direct Labor Costs Direct Labor Hours Machine Hours Production Runs Units Produced Car Seats $ 41,800 4,400 5,450 35 1,100 Strollers $ 71,250 7,500 10,000 62 3,000 Baby Swings $ 24,700 2,600 3,400 $137,750 14,500 18,850 137 5,070 40 970