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: $72, 730. $77, 070. $26, 950. $45, 780