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. $362,100

c. $142,100

d. $460,000

e. $1,254,500