Questions 13-15 are based on the following information: The annual budget for Shadow Mountain Lumber Co. for 2020 included the following costs and expenses: Direct materials $30,000 Direct labor ($8 per hour) 160,000 Sales commissions 48,000 Factory supervision 16,000 Indirect labor 27,000 Factory depreciation 25,000 Factory taxes 10,000 Factory insurance 9,000 Factory utilities 13,000 Shadow Mountain Lumber, Co. uses Direct Labor Hours as the activity measure. Based on above information, Shadow Mountain Lumber Co's budgeted manufacturing overhead for 2020 is: $90,000 $148.000 $100,000 $91.000 None of these numbers is correct