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: Units to be produced 1st Quarter 10,800 2nd Quarter 9,800 3rd Quarter 11,800 4th Quarter 12,800 Each unit requires 0.25 direct labor-hours and direct laborers are paid $13.00 per hour. In addition, the variable manufacturing overhead rate is $1.90 per direct labor-hour. The fixed manufacturing overhead is $88,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $28,000 per quarter. 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&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. X Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Req 1 Req 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. Year 1st 2nd Quarter Quarter $ 108,520 X $ 106,620 3rd 4th Quarter Quarter $ 110,420 X $ 112,320 $ 437,880 Total manufacturing overhead Cash disbursements for manufacturing overhead $ 80,520 X $ 78,620 X $ 82,420 X $ 84,320 X $ 325,880 X