Elroy Corporation bases its manufacturing overhead budget on budgeted direct labor-hours. The variable overhead rate is $2.90 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $198,560 per month, which includes depreciation of $28,970. All other fixed manufacturing overhead costs represent current cash flows. The July direct labor budget indicates that 9,800 direct labor-hours will be required in that month.

SHOW YOUR WORK in budget format

a. Determine the cash disbursements for manufacturing overhead in good form, including heading, for January 2024

b. Determine the predetermined overhead rate for July. (Round your answer to 2 decimal places.)