Louis Corporation, which uses an activity$-$based costing system, produces travel trailers and boat trailers. The company allocates batch setup costs to the two products using the following basic data:

Travel trailers

Boat trailers

Budgeted units to be produced

$2,000$

$3,000$

Budgeted number of setups

$380$

$420$

Budgeted number of direct labour hours per unit

$20$

$10$

Total budgeted setup costs for the year are $$140,000.$

If the setup costs are allocated using direct labour hours, how much of the total setup costs would be allocated to boat trailers?