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Mouw Inc. bases its manufacturing overhead budget on budgeted direct labor hours. The direct labor budget indicates that 5, 400 direct labor hours will be required in January. The variable overhead rata it $4.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $77, 220 per month, which includes depreciation of $9, 720. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: A $67, 500 B. $91, 260 C.$100, 980 D. $23, 760 The PDQ Company makes collections on credit sales according to the following schedule. 25% in month of sale 70% in month following sale 4% in second month following sale 1% uncollectible The following sales have been budgeted: Cash collections in June would be: A. $113, 400 B. $110,000 C.$111,000 D. $115, 500