The manufacturing overhead budget at Franklyn Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 3.400 direct labor-hours will be required in January. The variable overhead rate is $9 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,180 per month, which includes depreciation of $3,580. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: i 0 $73,780 0 $30,600 0 $70,200 0 $39,600