1. Cash disbursements for manufacturing overhead for JulyThe variable overhead rate is $1.80 per direct labor-hour. The budgeted direct labor-hours for July is 8,700 hours.Variable Manufacturing Overhead Costs for July: $1.80 per direct labor-hour × 8,700 direct labor-hours = $15,660Fixed Manufacturing Overhead Costs for July: $96,570 (Given)Less Depreciation for July: $19,860 (Given)Variable Manufacturing Overhead Costs: $15,660Total Cash Disbursements for Manufacturing Overhead for July: $92,3702. Predetermined overhead rate for JulyThe predetermined overhead rate for July is calculated as follows:Predetermined overhead rate = Budgeted Manufacturing Overhead Costs / Budgeted Direct Labor-hoursBudgeted Manufacturing Overhead Costs = Fixed Manufacturing Overhead Costs + Variable Manufacturing Overhead CostsBudgeted Manufacturing Overhead Costs = $96,570 + $15,660 = $112,230Predetermined overhead rate = $112,230 / 8,700 direct labor-hoursPredetermined overhead rate for July: $12.89 (rounded to 2 decimal places)Therefore, the cash disbursements for manufacturing overhead for July are $92,370 and the predetermined overhead rate for July is $12.89 (rounded to 2 decimal places).