Shuck Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 7,900 direct labor-hours will be required in May. The variable overhead rate is $1.10 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $100,550 per month, which includes depreciation of $8,800. All other fixed manufacturing overhead costs represent current cash flows. The May cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

	$109,240
	$91,750
→	$100,440

Manufacturing Overhead Budget

	May
Budgeted direct labor-hours	7,900
Variable manufacturing overhead rate	$1.10
Variable manufacturing overhead	$ 8,690
Fixed manufacturing overhead	100,550
Total manufacturing overhead	109,240
Less depreciation	8,800
Cash disbursement for manufacturing overhead	$ 100,440