Osseeprer Plc Ltd. is developing their manufacturing overhead budget for August, which is based on budgeted direct labor hours. The variable overhead...

Osseeprer Plc Ltd. is developing their manufacturing overhead budget for August, which is based on budgeted direct labor hours. The variable overhead rate is $17.65 per direct labor hour and 6,800 direct labor hours are budgeted for August. Fixed manufacturing overhead is budgeted at $147,000. All overhead costs are current cash flows except for $17,640 of depreciation.

What should the manufacturing overhead budget indicate for cash disbursements for manufacturing overhead for the month of August?