Shuck Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 9,600 direct labor-hours will be required in May. The variable overhead rate is $4.50 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $128,600 per month, which includes depreciation of $12,450. All other fixed manufacturing overhead costs represent current cash flows. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: $43,200 $116,150 $159,350 $171,800