MC Qu. 134 The manufacturing overhead budget at Cardera Corporation... The manufacturing overhead budget at Cardera Corporation is based on budgeted direct labor-hours. The direct labor budget Indicates that 7,400 direct labor-hours will be required in January. The variable overhead rate is $8.50 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $108,780 per month, which includes depreciation of $18,080. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: $153,600 $90,700 $62,900 $171,680