Final answer:
The student's question about manufacturing overhead budgeting for Salge Inc. cannot be answered without the specific overhead rate and direct labor-hour information for September, neither of which are provided in the question.
Step-by-step explanation:
The student’s question appears to be related to a specific scenario involving Salge Inc. where the company is budgeting for manufacturing overhead based on direct labor-hours. However, the figures necessary to answer this question directly (such as the rate of manufacturing overhead or the number of budgeted direct labor-hours) are not provided in the information given. Instead, the provided data includes labor demand and supply at various wage rates, costs associated with labor and machine hours, and information about economies of scale in production. It is not possible to accurately determine the September cash disbursements for manufacturing overhead without additional information about Salge Inc.'s overhead rate and the direct labor-hours expected for September.
Students studying cost accounting and budgeting must understand that the manufacturing overhead budget must account for all manufacturing costs that are not directly tied to materials or direct labor. Examples could include costs such as equipment depreciation, factory utilities, and salaries for production supervisors. The standard approach to budgeting overhead is to use a predetermined overhead rate, which is often based on an activity level such as direct labor hours or machine hours. Without this rate and a connection to the provided data, we cannot select the correct answer among the options provided (A, B, C, D).