The manufacturing overhead budget at franklyn corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 2,700 direct labor-hours will be required in january. The variable overhead rate is $7 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $42,990 per month, which includes depreciation of $3,770. All other fixed manufacturing overhead costs represent current cash flows. The january cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:.