The manufacturing overhead budget at Calendar Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 6,800 direct labor-hours will be required in February. The variable overhead rate is $3.20 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $88,400 per month, which includes depreciation of $17,800. All other fixed manufacturing overhead costs represent current cash flows. The February cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:
A) $110,160.00
B) $21,760.00
C) $70,600.00
D) $92,360.00