The Production Department of Hruska Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: 1st Quarter 10,800 2nd Quarter 9,800 3rd Quarter 11,800 4th Quarter 12,800 Units to be produced Each unit requires 0.25 direct labor-hours and direct laborers are paid $13.00 per hour. manufacturing overhead is $88,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $28,000 per quarter