5.) Brockney Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The variable overhead rate is $12.70 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $161,200 per month, which includes depreciation of $13,790. All other fixed manufacturing overhead costs represent current cash flows. The July direct labor budget indicates that 6,500 direct labor-hours will be required in that month. Required: a. Determine the cash disbursements for manufacturing overhead for July. b. Determine the predetermined overhead rate for July.