Horn Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 8600 direct labor-hours will be required in August. The variable overhead rate is $1.50 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $100,490 per month, which includes depreciation of $8860. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: $91,630 $12,900 $104,530 $113,390 ho