The manufacturing overhead budget at Franklyn Corporation is based on budgeted direct labor-hours. The direct labor bud s will be required in January. The variable overhead rate is $5 per direct labor-hour. The company's budgeted fixed get indicates that 2.400 direct month, which includes depreciation of $3,680. All other fixed manufacturing overhead costs represent current cash flows. The manufacturing overhead on the manufacturing overhead budget should be: manufacturing overhead is $43.080 per for Multiple Choice $55,080 $12,000 $51,400 $39,400