Roland company is preparing its Manufacturing Overhead Budget for the fourth quarter of the year. The budgeted variable factory overhead rate is $5.00 per direct labor-hour; the budgeted fixed factory overhead is $56,000 per month, of which $10,000 is factory depreciation. If the budgeted direct labor time for October is 6,000 hours, then the total budgeted factory overhead for October is $86,000 O $56,000 O $28,000 O $74,000 O