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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 utilities costs allocated to Baby Swings during the current month? (Do not round intermediate calculations.Round your answer to the nearest dollar. )

A) $210,000
B) $51,808
C) $34,016
D) $19,177