Haylock Incorporated Bases Its Manufacturing Overhead Budget on Budgeted Direct

Haylock Incorporated bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 7,600 direct labor-hours will be required in August. The variable overhead rate is $1.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $100,420 per month, which includes depreciation of $8,930. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

A) $10,640
B) $102,130
C) $91,490
D) $111,060