21) Jimbob Co. has budgeted direct labour-hours as follows: Quarter Hours 1 11,000 2 12,000 3 10,000 14 11,000 Year 44,000 Variable manufacturing overhead is applied using direct labour hours at a rate of $3.00 per DLH. Fixed manufacturing overhead is budgeted at $30,000 per quarter which includes $8,000 in depreciation expense. What is the total manufacturing overhead budgeted for quarter 1? A) $33,000. B) $41,000. C) $55,000. D) $63,000. 22) What is the total cash disbursements for manufacturing overhead budgeted for quarter 2? A) $32,000. B) $53,000. C) $58,000. D) $66,000. Version 1 Individual Work, Closed Book 23) What is the total variable manufacturing overhead budgeted for the year? A) $120,000. B) $132,000. C) $220,000. D) $252,000 What is the predetermined overhead rate per DLH for the year (rounded to nearest cent)? A) $5.27. B) $5.00. C) $5.73. D) $6.00. 24)