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Shuck Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 8.300 direct labor hours will be required in

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Shuck Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 8.300 direct labor hours will be required in May. The variable overhead rate is $3.70 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $101.440 per month, which includes depreciation of $7.900. All other fixed manufacturing overhead costs represent current cash flows. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be O O $93.540 O $132.150 O

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