Figure 9-3

Figure 9-3. Zion Company manufactures sneakers.Production of their new sneaker for the coming three months is budgeted as follows:
Each sneaker requires 1.5 hours of direct labor time.Direct labor wages average $13 per hour.Monthly overhead averages $8 per direct labor hour plus fixed overhead of $4,300.
Refer to Figure 9-3.What is the total overhead budgeted for the month of September?

A) $680,000
B) $580,300
C) $142,100
D) $460,000
E) $362,100