Exercise 8-15 (Algo) 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: Each unit requires 0.25 diect labor-hours and direct laboters are paid $15.00 per hout In addition, the variable manufacturing overheod rate is $180 per direct labor-hour. The fiwed mantafacturing overhead is $97.000 per quarter. The only noncash element of manufacturing ovechead is deprecistion, which is $37000 per quartect. Required: 1. Calculate the company's total estimated direct labor cost for each quarter of the upcoming fiscal year and for the year as a whole 2 and 3. Calculate the company's total estimated manufacturing overhead cost and the cash disbursements for manufacturing overhead for each quarter of the upcoming fiscal year 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 of the upcorning fiscal vear and for the year as a whole. (Round "birect labor time per unit (hours)" answers to 2 decimal pleses.)