Assume a companys direct labor budget for July estimates 10,000 labor-hours to meet the months production requirements. The variable manufacturing overhead rate used for budgeting purposes is $3.00 per direct labor-hour. The total budgeted cash disbursements for manufacturing overhead in July is $82,000. The total fixed manufacturing overhead included in the manufacturing overhead budget for July is $60,000. What is the amount of depreciation included in the manufacturing overhead budget for July?