Same data from $19-$ what is the total amount of manufacturing overhead that will appear as a cash outlay in August in the master cash budget.

A$)$ $$0$

B$),$$$70,000$

C$)$ $$20,000$

D$),$$$90,000$

E$)$ None of the above

DATA FROM $19$:

The following materials standards have been established for a particular product:

Standard quantity per unit of output $5$ grams

Standard price $$15\mathrm{.}50$ Per gram

The following data pertain to operations concerning the product for the last month:

Actual materials purchased $3,100$ grams

Actual cost of materials purchased $$44,020$

Actual materials used in production $1,600$ grams

Actual output $300$ units