Davis Corporation is preparing its Manufacturing Overhead Budget for the fourth quarter of the year. The budgeted variable manufacturing overhead rate is $1.70 per direct labor-hour; the budgeted fixed manufacturing overhead is $116,000 per month, of which $30,000 is factory depreciation.If the budgeted direct labor time for November is 7,000 hours, then the total budgeted cash disbursements for manufacturing overhead for November must be:

A) $41,900
B) $127,900
C) $86,000
D) $97,900

Total budgeted manufacturing overhead for November =
Variable manufacturing overhead rate per direct labor-hour x budgeted direct labor hours
= $1.70 x 7,000
= $11,900

Fixed manufacturing overhead (excluding depreciation) = $116,000 - $30,000 = $86,000

Total budgeted manufacturing overhead for November = Variable manufacturing overhead + Fixed manufacturing overhead
= $11,900 + $86,000
= $97,900

Therefore, the total budgeted cash disbursements for manufacturing overhead for November is $97,900.