Shullsburg Cheese Store is located in the historic district of the quaint Victorian mining village of Shullsburg, Wisconsin. Our cheese factory manufactures Wisconsin's original cheeses and fresh, off the block Wisconsin cheese is our hallmark. Shullsburg Chees is preparing its Manufacturing Overhead Budget for the fourth quarter of the year. The budgeted variable manufacturing overhead rate is $1.70 per direct labor-hour; the budgeted fixed manufacturing overhead is $116,000 per month, of which $30,000 is factory depreciation.

If the budgeted direct labor time for November is 7,000 hours, then the total budgeted cash disbursements for manufacturing overhead for November must be:

A)$86,000

B)$127,900

C)$97,900

D)$41,900