Carrol Company, 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: 
Total budgeted setup costs for the year are $158,400.
If the setup costs are allocated using direct labor hours, how much of the total setup costs would be allocated to boat trailers?
Definitions:
Europe
A continent located entirely in the Northern Hemisphere and mostly in the Eastern Hemisphere, known for its rich history, cultural diversity, and economic influence.
North America
A continent entirely within the Northern Hemisphere and almost entirely within the Western Hemisphere; it includes countries like the United States and Canada.
Thomas Robert Malthus
An English cleric and scholar, influential in the fields of political economy and demography, known for his theory that population growth would eventually outpace food production.
Karl Marx
A 19th-century philosopher, economist, and socialist whose works in economics laid the foundation for the understanding of labor and its relation to capital.
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