SRH provides you the forecast of units to be produced by quarter for the upcoming year: 1st Quarter 50,000 units 2nd Quarter 40,000 units 3rd Quarter 70,000 units 4th Quarter 80,000 units - The variable manufacturing overhead rate of $2.00 per unit produced. - The fixed manufacturing overhead is $90,000 per quarter.The only non-cash element included in the manufacturing overhead amount is depreciation, which is $32,000 per quarter. Based on the company's Manufacturing Overhead Budget, provide Fixed and Variable Manufacturing Overhead total CASH DISBURSEMENTS for the FOURTH QUARTER. Select one: a. $160,000 b. $192,000 c. $218,000 d. $250,000