The manufacturing overhead budget at Rost Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 3,800 direct labor-hours will be required n September. The variable overhead rate is $8 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $53,120 per month, which includes depreciation of $4,640. All other fixed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be $78.880. O $83,520. O $30,400. O $48,480