Which of the Following Is a Reason the Amount of Cash

Which of the following is a reason the amount of cash paid out for manufacturing overhead each period does not equal the total overhead incurred?

A) Depreciation is an overhead expense that does not require the use of cash.
B) Overhead expenses are only estimates, and they do not require cash.
C) Cash is only paid out for variable manufacturing overhead expenses.
D) The amount of cash paid out is adjusted for the number of units sold.