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Trini Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 10,000 direct labor-hours will be required in May. The variable overhead rate is $3.30 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $119,440 per month, which includes depreciation of $10,810. All other fixed manufacturing overhead costs represent current cash flows. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: Multiple Choice $152,440. $108,630 $141,630. $33.000 Which of the following best describes intermediate cost centers? Multiple Choice User departments cannot be intermediate cost centers. Any cost center whose costs are not allocated to another cost center. Any cost center whose costs are charged to other departments in an organization Service departments cannot be intermediate cost centers