The manufacturing overhead budget at Polich Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 7,300 direct labor-hours will be required in February. The variable overhead rate is $8.60 per direct labor-hour. The companys budgeted fixed manufacturing overhead is $107,310 per month, which includes depreciation of $18,070. All other fixed manufacturing overhead costs represent current cash flows.

The February cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

a. $152,020

b. $170,090

c. $62,780

d. $89,240