5. Cash Pavments for Direct Labor: hour. Required: Prepare a cash payments for direct labor budget, showing total labor cost by month and in total for the quarter. Check Figure: Total budgeted cash payments made for direct labor for the quarter $577,500 6. Cash Payments for Manufacturing Overhead Variable manufacturing overhead is $2.00 per unit produced and fixed manufacturing overhead is $25,000 per month. Fixed manufacturing overhead includes $5,000 in depreciation which does not require a cash outflow. Required: Prepare a cash payments for manufacturing overhead budget, showing total manufacturing overhead cost by month and in total for the quarter. Check Figure: Total budgeted cash payments made for manufacturing overhead for the quarter- $142,500 7. Cash Payments for Selling and Administrative (S&A) Expenses Budget: Variable selling and administrative expenses are S2 .50 per unit sold and fied selling and administrative expenses $30,000 per month. Fixed selling and administrative expenses include $2,000 in depreciation which does not are require a cash outflow. Required: Prepare a c quarter. Check Figure: Total budgeted cash payments made for S&A expenses for the quarter -$185,250 ash payments for S&A expenses budget, showing total S&A expense by month and in total for the