The manufacturing overhead budget at Cardera Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 8,900 direct labor-hours will be required in January. The variable overhead rate is $9.10 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $112,140 per month, which includes depreciation of $18,250. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: $174,880 $193,130 $93,890 $80,990