Movers Company manufactures sneakers. Production of their new sneaker for the coming three months is budgeted as follows:

August	28,000
September	50,000
October	33,000

Each sneaker requires 2.5 hours of direct labor time. Direct labor wages average $16 per hour. Monthly variable overhead averages $10 per direct labor hour plus fixed overhead of $4,500. What is the total overhead budgeted for the month of September?

	a.	$6,800,000
	b.	$1,254,500
	c.	$142,100
	d.	$460,000
	e.	$362,100