The February cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

A) $24,640
B) $33,760
C) $30,080
D) $5,440

In order to calculate the February cash disbursements for manufacturing overhead, we need to find the total amount of manufacturing overhead costs for the month of February.
Using the manufacturing overhead budget formula:

Total manufacturing overhead costs = Budgeted direct labor hours x Budgeted overhead rate

Total manufacturing overhead costs = 1,000 DLH x $30.08 per DLH
Total manufacturing overhead costs = $30,080

Therefore, the February cash disbursements for manufacturing overhead would be $30,080.

Reference: CH08-Ref27
Davis Corporation is preparing its Manufacturing Overhead Budget for the fourth quarter of the year.The budgeted variable manufacturing overhead rate is $1.70 per direct labor-hour; the budgeted fixed manufacturing overhead is $116,000 per month, of which $30,000 is factory depreciation.