6) Feel for the city Inc. bases its manufacturing overhead budget on budgeted direct labor- hours. The variable overhead rate is $4.60 per direct labor-hour. The company's budgeted xed manufacturing overhead is $54,080 per month, which includes depreciation of $ 5,000 . All other xed manufacturing overhead costs represent current cash ows. The direct labor budget indicates that 3,200 direct laborhours will be required in October. The October cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: A) $68,800 B) $64,960 C) $63,800 D) $54,080