The Froduction Department of Hruska Corporation has submitted the following forecast of units to be produced by quaner for the upcoming fiscal year 1st Quarter 20 Quarter 3rd Quarter 11,200 10,200 12,200 41h Quartar | 13.200 Units to be produced Each unit requires 0.25 direct labortours and direct laborers are paid $13.00 per hour. In addition, the variable manufacturing overhead rate is $1.401 por direct lebar-hour. The food manufacturing one tead is $12.000 por quarter. The only pancash clement of manufacturing overhead is depreciation which is $32,000 por quarter Required: 1. Prepare the company's direct labor budget for the upcoming fiscal year, assuring that the direct labor workforce is adjusted each quarter to raich the number of houre required to produce the forecasted number of unils produced. (Round "Direct labor time per unit hours)" and "Direct labor cast per hour answers to 2 decimal places.) Hruska Corporation Direct Labor Budget 11 uarter) 2nd Quarter and Quarter 4th Quarter YRA Required production in urits Direct laborime per unt (hours) Total direct labor hours needed Toral direct laber cast 2. Prepare the company's manufacturing overhead budget Hruska Corporation Manufacturing Overhead Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Variable manufacturing overhead Fixed manufacturing overhead Talal interfer:rigy is: Lue depreciation Cash Cibe for manufacturing