The manufacturing overhead budget at Amrein Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2,100 direct labor-hours will be required in August. The variable overhead rate is $8 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,050 per month, which includes depreciation of $3,710. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: $56,140 $59,850 $39,340 $16,800