TB MC Qu. 8-69 The manufacturing overhead budget at Franklyn The manufacturing overhead budget at Franklyn Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2,400 direct labor-hours will be required in January. The variable overhead rate is $4 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,020 per month, which includes depreciation of $3,740. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: Multiple Choice 0 $52,620 0 $39,280 0 $48,880 0 $9,600