Travis Co. has budgeted direct labor hours for January of 2,600 hours. Variable overhead is $3 per direct labor hour. Fixed overhead is $6,000 per month. This fixed overhead consists of Rent ($4,000), Insurance ($1,500), and Depreciation ($500). What are cash disbursements for overhead in January 2020? A. $13,300 OB. $8,100 O C. $13,800 D. $7,800