4. Nadin Company bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 8,100 direct labor-hours will be required in May. The variable overhead rate is $1.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $100,440 per month. Total manufacturing overhead should be: A. $102,870 B. $11,340 C. $91,530 D. $111,780