Final answer:
Direct materials, direct labor, and manufacturing overhead costs are found in the disbursements section of a cash budget, which tracks a company's anticipated cash inflows and outflows.
Step-by-step explanation:
Direct materials purchases, direct labor payments, and manufacturing overhead costs are typically included in the disbursements section of a cash budget. The cash budget reflects a company's expected cash inflow and outflow over a specific period, helping the company to manage its cash efficiently. The origin of these cost figures is rooted in the production function and factor payments, where the costs are associated with the various inputs needed to produce goods, such as raw materials (direct materials), the effort of workers (direct labor), and other costs that cannot be directly associated with a specific unit of production (manufacturing overhead).