4 Hilty Corporation produces and sells two products. In the most recent month, Product #77 had sales of $45,000 and variable expenses of $15,750. Product #86 had sales of $49,000 and variable expenses of $22,790. And the fixed expenses of the entire company were $46,170. The break-even point for the entire company is closest to: (a) $78,254 (b) $84,7104 $98,124 (d) None of the above. 5 The manufacturing overhead budget at Ferrucci Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 1,600 direct labor-hours will be required in December. The variable overhead rate is $4.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $25,120 per month, which includes depreciation of $5,440. All other fixed manufacturing overhead costs represent current cash flows. The December cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: (a) $17,040 (b) $26,720 $31,050 (d) None of the above