The Charade Corporation is preparing its Manufacturing Overhead budget for the fourth quarter of the year. The budgeted variable manufacturing overhead is $4 per direct labor-hour; the budgeted fixed manufacturing overhead is $89,000 per month, of which $16,400 is factory depreciation.

If the budgeted direct labor time for November is 8,400 hours, then the total budgeted manufacturing overhead for November is:

a. $122,600

b. $139,000

c. $89,000

d. $106,200