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: 1st Quarter 10,600 2nd Quarter 9,600 3rd Quarter 11,600 4th Quarter 12,600 Units to be produced Each unit requires 0.30 direct labor-hours and direct laborers are paid $12.50 per hour. In addition, the variable manufacturing overhead rate is $1.50 per direct labor-hour. The fixed manufacturing overhead is $86,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $26,000 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. * Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Reg 1 Reg 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. 2nd Total manufacturing overhead Cash disbursements for manufacturing overhead 1st 3rd 4th Quarter Quarter Quarter Quarter $ 101,900 $ 100,400 $ 103,400 $ 104,900 $ 75,900 $ 74,400 $ 77,400 $ 78,900 Year $ 410,600 $ 306,600 %