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

Units to be prod$$ced $1st$ Quarter $2nd$ Quarter $3rd$ Quarter $4th$ Quart

$11,300,10,300,12,300,13,300$

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 $$1\mathrm{.}60$ per direct labor$-$hour. The fixed manufacturing overhead is $$93,000$ per quarter. The only noncash element of manufacturing overhead is depreciation of $$33,000$ per quarter.

Required:

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

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.

Complete this question by entering your answers in the tabs below.

Required $1$

Required $2$

and $3$

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

$\backslash$table$[[$Total direct labor cost,$1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$]]$