The manufacturing overhead budget at ACME Company is based on budgeted direct labor hours. The direct labor budget indicates that 12,800 direct labor hours will be required in August. The variable overhead rate is $4.00 per direct labor hour. The company's budgeted fixed manufacturing overhead is $60,600 per month, which includes depreciation of $15,000. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursement for manufacturing overhead on the manufacturing overhead budget should be: $60,600 $51,200 $111,800 $96,800 $126,800