Rack Incorporated bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 5,700 direct labor-hours will be required in September. The variable overhead rate is $7.70 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $74,100 per month, which includes depreciation of $7,550. All other fixed manufacturing overhead costs represent current cash flows. The company recomputes its predetermined overhead rate every month. The predeter