The manufacturing overhead budget at RKT Co. is based on budgeted direct labor-hours. The direct labor budget indicates that 4,000 direct labor-hours will be required in September. The variable overhead rate is $8.2 per direct labor-hour. The companys budgeted fixed manufacturing overhead is $55,120 per month, which includes depreciation of $4,840. All other fixed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

	A.	$83,080.
	B.	$87,920
	C.	$32,800
	D.	$50,280
	E.	$62,440