1Q 2Q 3Q 4Q

Direct Materials........................................$240,000 120,000 60,000 180,000

Direct Labor............................................ 128,000 64,000 32,000 96,000

Manufacturing overhead ........................ 300,000 220,000 180,000 ?

Total of unit to be produced (a).............. 668,000 404,000 272,000 ?

Number of units to be produced (b)....... 80,000 40,000 20,000 60,000

Estimated unit product cost (a) / (b)........ 8.35 10.10 13.60 ?

1Q

Total overhead cost.............................$300,000

Variable cost element..........................16,000

Fixed cost element..............................140,000

4Q

Y=$140,000+($2.00X60,000unit)

Estimated fixed manufacturing overhead.........................$140,000

Estimated variable manufacturing overhead.........................$120,000

Estimated total manufacturing overhead cost.........................260,000

Assuming the estimated variable manufacturing overhead cost per unit is $2.00, what must be the estimated total fixed manufacturing overhead for Q2 and Q3?