Trini Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 9,500 direct labor-hours will be required in May. The variable overhead rate is $2.80 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $114,440 per month, which includes depreciation of $10,310. All other fixed manufacturing overhead costs represent current cash flows. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:
a. $141,040.
b. $26,600.
c. $104,130.
d. $130,730.
