The manufacturing overhead budget at Polich Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 9,000 direct labor-hours will be required in February. The variable overhead rate is $9.70 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $102,600 per month, which includes depreciation of $18,190. All other fixed manufacturing overhead costs represent current cash flows.

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

• $84,410

• $189,900

• $87,300

• $171,710