indicates that 8.700 direct labor ve overhead rates $2.00 per direct lobor-hour. The company's budgeted fixed manufacturing overhead is $106,440 per month, which includes depreciation of $9,510. All other fixed manufacturing overhead costs represent current cash flows. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be O O $114,330 $96,930 O $123,840. $17,400 Thini Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 8.700 direct labor- hours will be required in May. The variable overhead rate is $2.00 per direct labor hour. The company's budgeted foxed manufacturing overhead is $106.440 per month, which includes depreciation of $9.510. All other fixed manufacturing overhead costs represent current cash flows. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be O $114,330 $96,930 O $123,840 O $17,400