Shuck Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 6,300 direct labor-hours will be required in May. The variable overhead rate is $4.30 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $116,000 per month, which includes depreciation of $9,650. All other fixed manufacturing overhead costs represent current cash flows. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

$143,090

$27,090

$106,350

$133,440