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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Units to be produced,$10,980,9,980,11,900,12,900]]$

Each unit requires $0\mathrm{.}25$ direct labor$-$hour and direct laborers are psid $$1200$ per hour.

In sddition, the variable manufacturing overhesd rate is $$2\mathrm{.}00$ per direct lsbor$-$hour. The fixed manufocturing overhesd is $$89,000$ per quarter. The only noncosh element of manufacturing overhead is deprecistion of $$29,000$ per quarter.

Requlred:

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

and $3.$ Colculate 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 $2$ and $3$

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

$\backslash$table$[[,19$t Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[$Total direct labor cost,,,,,$]]$