The manufacturing overhead budget at Cutchin Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2,100 direct labor-hours will be required in September. The variable overhead rate is $8 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,050 per month, which includes depreciation of $3,710. All other fixed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

	$39,340
→	$56,140
	$59,850
	$16,800

Manufacturing Overhead Budget

	September
Budgeted direct labor-hours	2,100
Variable manufacturing overhead rate	$8
Variable manufacturing overhead	$16,800
Fixed manufacturing overhead	43,050
Total manufacturing overhead	59,850
Less depreciation	3,710
Cash disbursement for manufacturing overhead	$56,140