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Budgeted direct labor hours for quarter 1 total 3,700 hours. Employees are paid $10 per hour. The variable overhead rate is $0.30 per direct labor

Budgeted direct labor hours for quarter 1 total 3,700 hours. Employees are paid $10 per hour. The variable overhead rate is $0.30 per direct labor hour. Fixed overhead totals $1,500, and of that, $300 is depreciation. What are cash disbursements for manufacturing overhead for quarter 1?

A. 1,110

B. 46, 710

C. 2,610

D. 2,310

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