Reference no: EM132507103

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 Level

Factory UtilitiesDirect labor hours14,100

Factory foremen salariesMachine hours17,100

Machine hoursNumber of production runs114

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

Car Seats                          Strollers              Baby                   Swings                  Total

Direct Labor Costs                $55,900           $94,250           $33,150            $183,300

Direct Labor Hours                     4,300              7,250            2,550              14,100

Machine Hours                         5,200                 9,000              2,900           17,100

Production Runs                       30                       52                    32               114

Units Produced                    1,500                    2,500                   870          4,870

Question 1: What are the factory foremen salaries allocated to Car Seats during the current month?