Assume a companys direct labor budget for September estimates $10,000$ labor$-$hours to meet the months production requirements. The variable manufacturing overhead rate used for budgeting purposes is $$3\mathrm{.}00$ per direct labor$-$hour. The budgeted fixed manufacturing overhead for September is $$60,000$ including $$8,000$ of depreciation. What is the total budgeted manufacturing overhead for September?