James Manufacturing bases its manufacturing overhead budget on direct labor hours. The direct labor budget indicates that 3,900 direct labor hours will be required next month. The variable overhead rate is $7 per direct labor hour. Fixed manufacturing overhead is $43,230 per month, which includes depreciation of $3,530. Next month's cash disbursements on the manufacturing overhead budget will be Multiple Choice $67.000 $39,700 (0) $70.530 $27,300