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

$\backslash$table$[[$Units to be produced,$11$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[11,200,10,200,12,200,13,200,]]$

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:

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.

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

Total direct labor cost

$1$st Quarter

$\backslash$table$[[2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[,,,]]$