Assume a company$$s direct labor budget for July estimates $10,000$ labor$-$hours to meet the month$$s production requirements. The variable manufacturing overhead rate used for budgeting purposes is $$2\mathrm{.}00$ per direct labor$-$hour. The budgeted fixed manufacturing overhead for July is $$60,000$ including $$6,000$ of depreciation. What is the amount of budgeted cash disbursements for manufacturing overhead for July?

Multiple Choice

$$74,000$

$$86,000$

$$80,000$

$$82,000$