The manufacturing overhead budget at Franklyn Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 3,100 direct labor-hours will be required in January. 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 January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: Multiple Choice $39,540 o $18,600 o $61,750 O $58,140