4 Exercise 8-15 Direct Labor and Manufacturing Overhead Budgets [LO8-5, LO8-6] The Production Department of Hruska Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: 10 points 1st Quarter 10,200 2nd Quarter 3rd Quarter4th Quarter Units to be produced 9,200 11,200 12,200 eBookEach unit requires 0.25 direct labor-hours and direct laborers are paid $11.00 per hour. Print In addition, the variable manufacturing overhead rate is $1.60 per direct labor-hour. The fixed manufacturing overhead is References$82,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $22,000 per quarter Required: 1. Calculate the company's total estimated direct labor cost for each quarter of the the upcoming fiscal year and for the year as a whole. Assume that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the estimated number of units produced. 2&3. Calculate the company's total estimated manufacturing overhead cost and the cash disbursements for manufacturing overhead for each quarter of the the upcoming fiscal year and for the year as a whole