for the Each unit requires 0.25 direct labor-hours and direct laborers are paid $14.00 per hour quarter. The only noncash element of manufacturing 1. Calculate the company's total estimated direct labor cost for each quarter of the the upcoming fiscal year and for the year as a overhead is depreciation, which is $35,000 per quarter. ng fiscal year and for the year as 3rd 1 of 3 Next >