Required production for 2021 is as follows: Q1 - 4,000 units Q2 - 6,000 units Q3 - 10,000 units Q4 - 7,000 units Each unit requires 1.2 hours of direct labor to complete. The variable overhead rate is $2.40 per direct labor hour. Fixed overhead (including $4,500 of depreciation each quarter) is $23,700. What are cash disbursements for manufacturing overhead for Q1 of 2021? A. $28,800 B. $16,020 C. $30,720 D. $39,720