Quarter 1 Quarter 2 Quarter 3 10,000 units to be produced 12,000 units to be produced 13,000 units to be produced Quarter 4 14,000 units to be produced Each unit requires 0.3 direct labor hours and direct labor cost is $22 per hour. The variable manufacturing overhead rate is $2.25 per direct labor hour. Fixed manufacturing overhead is $60,000 per quarter. Required (Show all working/calculations): A) Calculate the company's total estimated direct labor cost for quarters 1, 2 and 3. B) Calculate the company's total estimated manufacturing overhead cost for quarters 1, 2 and 3.