Speedy Runner makes running shoes and they are anticipating the incurrence of the following manufacturing overhead costs during the upcoming year: Cost Indirect materials $6,000 Indirect Labor $75,000 Utilities $42,000 Insurance $14,500 Taxes $8,400 Depreciation on equipment $26,000 What will Speedy Runner budget for cash disbursements related to manufacturing overhead? A. $123,100 B. $145,900 C. $171,900 D. $81,000