The Charade Corporation is preparing its Manufacturing Overhead budget for the fourth quarter of the year. The budgeted variable manufacturing overhead is $$8$ per direct labor$-$hour; the budgeted fixed manufacturing overhead is $$88,000$ per month, of which $$16,300$ is factory depreciation.

If the budgeted direct labor time for November is $8,300$ hours, then the total budgeted manufacturing overhead for November is:

Multiple Choice

$$138,100$

$$154,400$

$$88,000$

$$170,700$