Speedy Runner makes running shoes and they are anticipating the incurrence of the following manufacturing overhead costs during the upcoming year, Cost Indirect materials $12,000 Indirect Labor $78,000 Utilities $48,000 Insurance $8,500 $10,400 Depreciation on equipment $25,000 What will Speedy Runner budget for cash disbursements related to manufacturing overhead? Taxes O A 5124,100 B. $181,900 OC. $156,900 OD 590,000