Trailers R Us 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 $161,400.
If the setup costs are allocated using direct labor hours, how much of the total setup costs would be allocated to boat trailers?
Definitions:
Weighting
The process of assigning different levels of importance or emphasis to various elements in a calculation or analysis.
Total Return
The overall return on an investment over a certain period, accounting for both capital gains and dividends or interest.
British Securities
Financial instruments such as stocks, bonds, or other investment vehicles, traded or available in the UK market.
U.S. Dollars
The official currency of the United States, widely used as a benchmark and reserve currency worldwide.
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