Part 7: Cash Disbursements OH (2 marks) NFT manufacturing overhead (OH) is applied to units based on direct labour hours. The variable manufacturing OH rate is $1.50 per direct labour hour. Fixed manufacturing OH is $25,000 per month and includes $5,000 of depreciation. Manufacturing Overhead Budget July August September Quarter Budgeted Direct Labour Hours Variable mfg OH Rate Variable mfg OH Costs Fixed mfg OH costs Total mfg OH costs Less: Non cash Costs Cash Disbursements for mfg OHPart 8: Finished Goods Inventory (2 Marks) Ending Finished Goods Inventory Budget Production Costs per Unit Quantity Costs Total Direct Materials Direct Labour Manufacturing 0H Budgeted Finished Goods Inventory Ending Inventory in Units Unit Product Cost Ending Finished Goods Inventory