Morrish Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 7,300 direct labor-hours will be required in January. The variable overhead rate is $1.70 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $100,390 per month, which includes depreciation of $8,960. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: $112,800 O $12,410 $103,840 $91,430