Exercise $8-15($Static$)$ Direct Labor and Manufacturing Overhead Budgets $[$LO$8-5,$ LO$8-6]$

Hruska Corporation's production budget for next year contained the following estimates:

Each unit requires $0\mathrm{.}2$ direct labor$-$hour and direct laborers are paid $$16\mathrm{.}00$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}75$ per direct labor$-$hour. The fixed manufacturing overhead is $$86,000$ per

quarter. The only noncash element of manufacturing overhead is depreciation of $$23,000$ per quarter.

Required:

Calculate the company's total estimated direct labor cost for each quarter and for the year as a whole.

and $3.$ Calculate the company's total estimated manufacturing overhead cost and the cash disbursements for manufacturing

overhead for each quarter and for the year as a whole.

Complete this question by entering your answers in the tabs below.

Calculate the company's total estimated direct labor cost for each quarter and for the year as a whole.