The Production Department of Hruska Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year:

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Units to be produced $12,00010,00013,00014,000$

Each unit requires $0\mathrm{.}2$ direct labor$-$hours and direct laborers are paid $$16\mathrm{.}00$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}75$ per direct labor$-$hour. The fixed manufacturing overhead is $$86,000$ per quarter. The only noncash element of manufacturing overhead is depreciation, which is $$23,000$ 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.