Sullivan Company is preparing its Manufacturing Overhead budget for the second quarter of the year. Budgeted variable factory overhead is $4.00 per unit produced; budgeted fixed factory overhead is $80,000 per month, with $16,000 of this amount being factory depreciation. Refer to Sullivan Company. If the budgeted production for April is 4,000 units, then the total budgeted factory overhead for April is: A. $98,000 B. $96,000 C. $93,000 D. $92,000