Final answer:
The calculation of May cash disbursements for manufacturing overhead at Mahapatra Corporation cannot be determined without further context or numerical details on overhead rates or direct labor-hours.
Step-by-step explanation:
The question involves calculating the May cash disbursements for manufacturing overhead based on the given information. It is a business-related question dealing with cost accounting, specifically within the scope of manufacturing overhead budget based on direct labor-hours. Unfortunately, without additional context or figures such as the overhead rate, total direct labor-hours for May, or any other specifics on how overhead costs are calculated within the Mahapatra Corporation, we are unable to determine the correct cash disbursements for manufacturing overhead.