The Charade Corporation is preparing its Manufacturing Overhead budget for the fourth quarter of the year. The budgeted variable manufacturing overhead is $7 per direct labor-hour; the budgeted fixed manufacturing overhead is $92,000 per month, of which $16,700 is factory depreciation.

If the budgeted direct labor time for November is 8,700 hours, then the total budgeted manufacturing overhead for November is:

Multiple Choice

• $92,000

• $136,200

• $152,900

• $169,600