7 Haylock Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 8,400 direct labor-hours will be required in August. The variable overhead rate is $1.50 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $100,310 per month, which includes depreciation of $9,040. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: Multiple Choice $12,600 O $103,870 O $91.270 O $112,910 O 8 Schuepfer Inc. bases its selling and administrative expense budget on budgeted unit sales. The sales budget shows 2,200 units are planned to be sold in March. The variable selling and administrative expense is $4.50 per unit. The budgeted fixed selling and administrative expense is $35,720 per month, which includes depreciation of $3,700 per month. The remainder of the fixed selling and administrative expense represents current cash flows. The cash disbursements for selling and administrative expenses on the March selling and administrative expense budget should be: Multiple Choice $45,620 O $41.920 $32,020 O $9,900 O