The manufacturing overhead budget at Worthington Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 7,100 direct labor-hours will be required in February. The variable overhead rate is $3.80 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $107,920 per month, which includes depreciation of $16,700. All other fixed manufacturing overhead costs represent current cash flows. What is the budgeted amount of cash disbursements for manufacturing overhead for February? A) $117,640 B) $118,200 C) $119,400 D) $121,200