Andrew Corporation's accountant is developing a manufacturing overhead budget. This is going to be based on direct labor hours. $2,100$ direct labor hours will be required in December. Andrew's variable overhead rate is $$8$ per direct labor hour, and the fixed manufacturing overhead is $$43,050$ per month, which includes depreciation expense of $$3,710.$ What are the cash disbursements going to be for manufacturing overhead?

Multiple Choice

$$59,850$

$$16,800$

$$56,140$

$$39,340$