The manufacturing overhead budget at Satechi Inc. is based on budgeted direct labor-hours. The direct labor budget indicates that 3,000 direct labor-hours will be required in January. The variable overhead rate is $2.20 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $50,000 per month, which includes depreciation of $22,000. All other fixed manufacturing overhead costs represent current cash flows. The cash disbursements for manufacturing overhead on the January Cash Budget should be: Multiple Choice $50,000 $78,600 oooo $56,600 $34,600