Please Explain how each value was calculated from the table, please I want to learn how the table is solved, so include your solutions, Like will be given!

Calculate the company's total estimated direct labor cost for each quarter of the the upcoming fiscal year and for the year as a whole. (Round "Direct labor time per unit (hours)" answers to 2 decimal places.) The Production Department of Hruska Corporation has submitted the following forecast of units to be produced by quarter for the upcomng fiscal year: Each unlt requires 0.25 direct labor-hours and direct laborers are pald $12.00 per hour. In addition, the varlable manufacturing overhead rate is $2.00 per direct labor-hour. The fixed manufacturing overhead Is $89,000 per quarter. The only noncash element of manufacturing overhead is depreclation, which is $29,000 per quarter. Required: 1. Calculate the company's total estimated direct labor cost for each quarter of the upcoming fiscal year 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 of the upcoming fiscal year and for the year as a whole. Calculate the company's total estimated manufacturing overhead cost and the cash disbursements for manufacturing overhead for each quarter of the the upcoming fiscal year and for the year as a whole