Shauna Inc., bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 5,400 direct labor-hours will be required in January. The variable overhead rate is$4.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $77,220 per month,which includes depreciation of $9,720. All other fixed manufacturing overhead costs represent currentcash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: Answer: ________________