The manufacturing overhead budget at Amrein Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 3,100 direct labor-hours will be required in August. The variable overhead rate is $6 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,150 per month, which includes depreciation of $3,610. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

$58,140

$18,600

$39,540

$61,750