Avril Incorporated bases its manufacturing overhead budget on budgeted direct labor-hours. The variable overhead rate is $4.60 per direct labor-hout. The company's budgeted flixed manufacturing overhead is $54,080 per month, which includes depreciation of $3,840. All other foxed manufacturing overhead costs represent current cash flows. The direct labor budget indicates that 3,200 direct labor-hours will be required in October. The October cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: Musipie crovice $68.800 $50.240 $14,720 $64,960