the manufacturing overhead budget at link corporation is based on budgeted direct labor-hours. the direct labor budget indicates that 7,800 direct labor-hours will be required in march. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $113,880 per month, which includes depreciation of $18,120. all other fixed manufacturing overhead costs represent current cash flows. the march cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: