Heat, Inc. uses budgeted direct labor-hours to budget for manufacturing overhead. Variable overhead is budgeted at $1.30 per direct labor-hour, Heat, Inc. has budgeted fixed manufacturing overhead at $91,020 per month, which includes depreciation of $19,810 and all other fixed manufacturing overhead costs represent current cash flows. In the budgeting process, Heat, Inc. has estimated that 8,200 direct labor-hours will be required in September. Required: 1. What are the budgeted cash disbursements for manufacturing overhead for September? 2. What is the predetermined overhead rate for September? (Round your answer to 2 decimal places.) 1 Cash disbursements for manufacturing overhead 2. Predetermined overhead rate