A corporation recorded the times for a particular order below: Wait time 21.7 hours Move time 3.8 hours Queue time 5.5 hours Process time 1.8 hours Inspection time .4 hours The manufacturing cycle efficiency (MCE) was closest to: O .22 0.12 0.05 0.16 A company bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 7,420 direct labor-hours will be required in August. The variable overhead rate is $1 80 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $78,520 per month, which includes depreciation of $8.428. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursements for marvufacturing overhead on the manufacturing overhead budget should be: $91.876 $86,826 $86,948 O $83,448