The manufacturing overhead budget at Mahapatra Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 9,300 direct labor-hours will be required in May. The variable overhead rate is $9.90 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $106,020 per month, which includes depreciation of $18,210. All other fixed manufacturing overhead costs represent current cash flows.

The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: