The manufacturing overhead budget at Franklyn Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 4.400 direct labor hours will be required in January. The variable overhead rate is $1.30 per direct loborhour. The company's budgeted fixed manufacturing overhead is $60,280 per month, which includes depreciation of $17160. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: Select one: O A S66,000 OB $5,720 O C. $48,840 D. $43,120