Diakite Orchestra is preparing its Manufacturing Overhead Budget for the third quarter of the year. The budgeted variable manufacturing overhead rate is $$2\mathrm{.}00$ per direct labor hour; the budgeted fixed manufacturing overhead is $$80,000$ per month, of which $$20,000$ is factory depreciation. If the budgeted direct labor time for August is $5,000$ hours and machine hours $4,000$ hours then the predetermined manufacturing overhead per direct labor$-$hour for August would be closest to:

A$)$ $$17\mathrm{.}60$

B$)$ $$22\mathrm{.}00$

C$)$ $$18\mathrm{.}00$

D$)$ $$24\mathrm{.}00$

Same data from $19-$ what is the total amount of manufacturing overhead that will appear as a cash outlay in August in the master cash budget.

A$)$ $$0$

B$)$ $$70,000$

C$)$ $$20,000$

D$)$ $$90,000$

E$)$ None of the above

When using a flexible budget, an increase in activity within the relevant range:

A$)$ decreases variable cost per unit.

B$)$ increases variable costs

C$)$ decreases total costs.

D$)$ increases fixed costs.

Answer $22-24$ please