The manufacturing overhead budget at M1A1 Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 6,500 direct labor-hours will be required in April . The variable overhead rate is $3.50 per direct labor-hour. M1A1's budgeted fixed manufacturing overhead is $92,950 per month, which includes depreciation of $16,200. All other fixed manufacturing overhead costs represent current cash flows. The April cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: