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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$U$,11,800,10,800,12,800,13,800]]$

Each unit requires $0\mathrm{.}20$ direct labor$-$hour and direct laborers are paid $$16\mathrm{.}00$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}75$ per direct labor$-$hour. The fixed manufacturing overhead is $$98,000$ per quarter. The only noncash element of manufacturing overhead is depreciation of $$38,000$ 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