Phillip Dee, Inc. is preparing its Manufacturing Overhead Budget for the third quarter of the year. The budgeted variable manufacturing overhead rate is $3.00 per direct labor hour; the budgeted fixed manufacturing overhead is $66,000 per month, of which $10,000 is factory depreciation. If the budgeted direct labor time for August is 9,000 hours, then the total budgeted cash disbursements for manufacturing overhead for August must be: $37,000 $93,000 $56,000 $83,000