Morrish Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 8,000 direct labor-hours will be required in January. The variable overhead rate is $1.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead s $100, 540 per month, which includes depreciation of $8, 810. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: $11, 200 $91, 730 $102, 930 $11, 740