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

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Units to be produced $11,20010,20012,20013,200$

Each unit requires $0\mathrm{.}25$ direct labor$-$hour and direct laborers are paid $$13\mathrm{.}00$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}40$ per direct labor$-$hour. The fixed manufacturing overhead is $$92,000$ per quarter. The only noncash element of manufacturing overhead is depreciation of $$32,000$ per quarter.

Required:

$1.$ Calculate the company$$s total estimated direct labor cost for each quarter 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 and for the year as a whole.