The manufacturing overhead budget at Cutchin Corporation is based on budgeted direct labor-hours. The direct labor budget Indicates that 2,700 direct labor-hours will be required in September. The variable overhead rate is $9 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,110 per month, which includes depreciation of $3,650. All other fixed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: O $63,760 O $67,410 $24,300 O $39,460