Morrish Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 6,200 direct labor-hours will be required in January. The variable overhead rate is $3.10 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $106,020 per month, which includes depreciation of $19,840. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

$125,240

$105,400

$19,220

$80,600