The manufacturing overhead budget at Polich Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 8,600 direct labor-hours will be required in February. The variable 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:

• $80,840

• $184,040

• $84,980

• $165,820