The manufacturing overhead budget of ABC Corporation is based on budgeted direct labor hours. The October direct labor budget indicates 6,000 direct labor hours will be required that month. The variable overhead rate is $2.00 per direct labor hour. The company's budgeted fixed manufacturing overhead is $79,200 per month, which includes depreciation of $21,000. All other fixed manufacturing overhead costs represent current cash flows.

1.Determine the cash disbursements for manufacturing overhead for October.

2.Determine the predetermined overhead rate for October.