Chamblee GmbH has budgeted fixed manufacturing overhead of $58,000 for August, which includes depreciation of $8,120 but is otherwise all current cash outlays. Their direct labor budget indicates that the month's production will need 7,500 direct labor hours. Budgeted variable manufacturing overhead is based on direct labor hours, and the variable overhead rate is $9.95 per direct labor hour.

The cash disbursements for manufacturing overhead for August on Chamblee's manufacturing overhead budget is: