The budgeted direct labor hours for the T Company are as follows: First Second Third Fourth Direct Labor Hours 15,000 16,500 16,000 15,500 T Companys variable manufacturing overhead rate is $1.50 per direct labor hour and the companys fixed manufacturing overhead is $60,000. The only non-cash item included in the fixed manufacturing overhead is depreciation which is $18,000. Prepare a manufacturing overhead budget for the year. Calculate the amounts used for cash disbursements.