The manufacturing overhead budget at Polch Corporation is based on budgeted direct lobor-hours. The direct labor budget indicates that 8,600 direct labor hours will be required in February. The varioble overhead rate is $9.40 per direct labor hour. The company's budgeted fixed manufacturing overhead is $103,200 per month, which includes depreciation of $18,220. All other fixed manufacturing overhead costs represent current cash flows. The February cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: Multiple Choice $80.840 $165,820 $184,040 584.980