What is the total variable manufacturing overhead budgeted for the year

A) $252,000.
B) $220,000.
C) $120,000.
D) $132,000.

Direct Labour-Hours

The total hours worked directly on the production of goods, used to allocate labor costs accurately to products.

Variable Manufacturing

Costs that vary directly with the level of production output, such as materials and direct labor costs.

Fixed Manufacturing

Costs associated with the manufacturing process that do not vary with production volume, such as rent, depreciation, and salaries of permanent staff.