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Multiple Choice

[The following information applies to the questions displayed below.]
Starbright manufactures children car seats,strollers,and baby swings.Starbright's manufacturing costs are budgeted as follows:
Factory utilities $105,000
Factory foremen salaries $75,000
Machinery setup costs $30,000
Total manufacturing overhead $210,000
The company uses activity-based costing to allocate its manufacturing overhead costs to products based on the following schedule:
During the current month,the following levels of activities were incurred:

-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. )

A) $11,607
B) $26,786
C) $36,607
D) $75,000