The manufacturing overhead budget at Polich Corporation is based on budgeted direct labor-hours. The direct labor budget Indicates that 9,500 direct labor-hours will be required in February. The variable overhead rate is $8.50 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $131,100 per month, which includes depreciation of $18,160. All other fixed manufacturing overhead costs represent current cash flows. The February cash disbursements for manufacturing overhead on the manufacturing overhead budget should be $193.690 $211,850 $112,940 $80,750 The Puyer Corporation makes and sells only one product called a Deb. The company is in the process of preparing its Selling and Administrative Expense Budget for next year. The following budget data are available: Monthly Fixed Cost Variable Cost Per Deb Sold $1.07 $1.57 $0.37 Sales commissions Shipping Advertising Executive salaries Depreciation on office equipment Other $51,700 $61,700 $21,700 $41,700 All of these expenses (except depreciation) are paid in cash in the month they are incurred. If the company has budgeted to sell 16,700 Debs In February, then the total budgeted fixed selling and administrative expenses for February is: | o o o o