Problem 2. (30 points) The Production Department of Hruska Corporation has submitted the following forecast of units to be produced by quar- ter for the upcoming fiscal year: Budgeted direct labor-hours 1st Quarter 2,575 2nd Quarter 2,325 3rd Quarter 2,825 4th Quarter 3,075 The variable manufacturing overhead rate is $1.60 per direct labor-hour. The fixed manufacturing overhead is $93,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $13,000 per quarter. Required: Calculate the company's total estimated manufacturing overhead (MOH) cost and the cash disbursements for man- ufacturing overhead for each quarter of the upcoming fiscal year and for the year as a whole.