The manufacturing over het bu it en Corporation is based on b uted direct labor hour. The direct labor budgetindicates that 2.500 direct labor hours will be required ispat The variable overhead rates per recabor hour. The company's budgete r antring overhead is $40.00 per month which includes depreciation of $3.750. All other feed matching that costs represent current cash flows. The sch e ments for manufacturing overhead on the manufacturing o u t should be