The manufacturing overhead budget at Franklyn Corporation is based on bucheted direct labor-hours. The direct labor budget indicates that 2.500 direct labor-hours will be required in January. The variable overhead rate is $5 per direct labor hour. The company's budgeted fored manufacturing overhead is $43,010 per month which includes depreciation of $3,750. All other fixed manufacturing overhead costs represent current cash flows. The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: $55.510 $12.500 551.760 $39.260