Davie Corporation is preparing its Manufacturing Overhead Budget for the fourth quarter of the year. The budgeted variable factory overhead rate is $4.00 per direct labor-hour; the budgeted fixed factory overhead is $90,000 per month.

If the budgeted direct labor time for November is 10,000 hours, then the total budgeted manufacturing overhead for November must be:

Select one:

a.

$130,000

b.

$146,000

c.

$70,000

d.

$76,000