Watoga Finishings bases its manufacturing overhead budget on budgeted direct labor$-$hours. The variable overhead rate is $$1\mathrm{.}30$ per direct labor$-$hour. The company's budgeted fixed manufacturing overhead is $$116,560$ per month, which includes depreciation of $$19,750.$ All other fixed manufacturing overhead costs represent current cash flows. The February direct labor budget indicates that $9,400$ direct labor$-$hours will be required in that month.

Calculate cash disbursements for manufacturing overhead for February. Calculate the predetermined overhead rate for February.