XYZ Company is preparing its Manufacturing Overhead budget for the month of March. The budgeted variable manufacturing overhead is $3 per direct labor-hour. The budgeted fixed manufacturing overhead is $31,000 per month, which includes $5,000 of noncash costs (primarily depreciation of plant assets). If the budgeted direct labor-hours for March is 5,500. How much is the March's budgeted cash disbursements for manufacturing overhead? Select one: a. $53,500 b. None of the given answers c. $42,500 d. $47,500 e. $48,000 Use Table 3 to answer this question. XYZ Co uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system (Table 3). How much cost, in total, would be allocated in the first-stage allocation to the Cutting activity cost pool? Select one: a. $192,100 b. $326,300 c. $215,400 d. none of the given answer. e. $254,600