(NM 6)

The direct labor budget of Yuvwell Corporation for the upcoming fiscal year contains the following details concerning budgeted direct labor hours:

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

Budgeted direct labor hours . . . 8,000 8,200 8,500 7,800

The companys variable manufacturing overhead rate is $ 3.25 per direct labor hour and the companys fixed manufacturing overhead is $ 48,000 per quarter. The only noncash item included in fixed manufacturing overhead is depreciation, which is $ 16,000 per quarter.

Required:

Calculate the companys cash disbursements for manufacturing overhead for the upcoming fiscal year.