June Hardy, Inc., has budgeted sales in units for the next five months as follows: 8,200 units July 6,300 units August.... 4,700 units September 3,600 units October 2,600 units Past experience has shown that the ending inventory for each month should be equal to 20% of the next month's sales in units. The inventory on May 31 contained 1,640 units. The company needs to prepare a production budget for the next five months. The manufacturing overhead budget at Mahapatra Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 7,900 direct labor-hours will be required in May. The variable overhead rate is $9.50 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $112,970 per month, which includes depreciation of $18,170. All other fixed manufacturing overhead costs represent current cash flows. 5. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: A. $94,800 B. $188,020 C. $169,850 D. $75,050