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CoursHeroTranscribedText: The manufacturing overhead budget at Rost Corporation is based on budgeted direct laborhours. The direct labor budget indicates that 3,000 direct labor-hours will be required in September. The variable overhead rate is $12 per direct labor-hour. The company's budgeted xed manufacturing overhead is $45,120 per month, which includes depreciation of $3,840. All other xed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be