Haylock Incorporated bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 5,600 direct labor-hours will be required in August. The variable overhead rate is $5.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $69,440 per month, which includes depreciation of $15,680. All other fixed manufacturing overhead costs represent current cash flows. The August cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

A) $99,680
B) $84,000
C) $53,760
D) $30,240

First, let's calculate the total manufacturing overhead cost for August:
Variable overhead cost = 5,600 direct labor-hours x $5.40 per direct labor-hour = $30,240
Fixed overhead cost (excluding depreciation) = $69,440 - $15,680 = $53,760

Total manufacturing overhead cost = $30,240 + $53,760 = $84,000

Since the question is asking for cash disbursements, we need to consider that depreciation is a non-cash expense. Therefore, the cash disbursement for August would be:

Cash disbursement for manufacturing overhead = Total manufacturing overhead cost - Depreciation
Cash disbursement for manufacturing overhead = $84,000 - $15,680 = $68,320

Therefore, the best choice is B) $84,000.