$$\begin{array} { l l } \text { August } & 26,000 \\\text { September } & 48,000 \\\text { Octaber } & 31,000\end{array}$$

$$\begin{array} { l l } \text { August } & 26,000 \\\text { September } & 48,000 \\\text { Octaber } & 31,000\end{array}$$ 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