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. $30,720 B. $16,020 C. $39,720 D. $28,800