The manufacturing overhead budget at Cutchin Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2,900 direct labor-hours will be required in September. The variable overhead rate is $5.60 per direct labor-hour. The company\'s budgeted fixed manufacturing overhead is $43,620 per month, which includes depreciation of $16,170. All other fixed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: Solution September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be = (2,900 x 5.60) + (43,620 - 16,170) = $43,690 .