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Morrish Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. Direct labor budget indicates 7,100 direct labor hours will be required in January. The

Morrish Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. Direct labor budget indicates 7,100 direct labor hours will be required in January. The variable overhead rate is $1.80 per direct hour labor. The company's budgeted fixed manufacturing overhead is $102,950 per month, which includes depreciation of $19,880. All other fixed manufacturing overhead costs represent current cash flows. What should be the January cash disbursements for manufacturing overhead on the manufacturing overhead budget?

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