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 $74,000 Utilities $42,000 Insurance $8,500 Taxes $6,400 Depreciation on equipment $20,000 What will Speedy Runner budget for cash disbursements related to manufacturing overed? O A. $118,100 B. $136,900 c. $156,900 OD. $80,000