The exercise is: https://www.coursehero.com/file/22166159/Selected-Waterways/

I have 2 questions about the cash budget

Why in January you record as Manufacturing overhead 81060 if the manufacturing overhead less depreciation is: 81061

And why you borrow 115000 if the statement says "the management has decided it would like to maintain a cash balance of at least $800,000 beginning on January 31, 2022." and to get $800,000, you only need 11490.

Thank you in advance