Beach Runner makes running shoes and they are anticipating the incurrence of the following manufacturing overhead costs during the upcoming year: Cost Indirect materials...........$4,000 Indirect Labor .......................$70,000 Utilities...................................$42,000 Insurance.................................$7,000 Taxes.........................................$9,000 Depreciation on equipment $20,000 What will Beach Runner budget for cash disbursements related to manufacturing overhead?

A) $111,000

B) $131,000

C) $151,000

D) $74,000

E) $132,000