The manufacturing overhead budget at franklyn corporation is based on budgeted direct labor -hours.the direct labor budget indicates that 3,800 direct labor -hours will be required in janurary.the variable overhead rate is $6 per direct labor hour.the company's budgeted fixed manufacturing overhead is $43,220 per month,which includes depreciation of $3,540 all other fixed manufacturing overhead costs represent current cash flows the January cash disbursements for manufacturing overhead on the manufacturing overhead budget shouldbe