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 $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? $52,000 $8,000 $22.000 $3,000