TB MC Qu. 17-82 (Static) What are the setup costs allocated to... Starbright manufactures child 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: Overhead Cost Factory Utilities Factory foremen salaries Setup costs Allocation Base Direct labor-hours Machine hours Number of production runs During the current month, the following levels of activities were incurred: Direct Labor Costs Direct Labor Hours Estimated Activity Level 14,258 21,000 83 Car Seats $ 55,425 4,619 Strollers $ 84,423 Baby Swings $ 31,258 7,035 2,604 Total $ 171,106 14,258