The manufacturing overhead budget at Rost Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 3,500 direct labor-hours will be required in September. The variable overhead rate is $7.7 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $50,120 per month, which includes depreciation of $4,340. All other fixed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

Multiple Choice

• $26,950.

• $72,730.

• $77,070.

• $45,780.