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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Units to be produced,$10,500,9,500,11,500,12,500]]$

Each unit requires $0\mathrm{.}30$ direct labor$-$hours and direct laborers are paid $$12\mathrm{.}50$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}80$ per direct labor$-$hour. The fixed manufacturing overhead is $$85,000$ per quarter. The only noncash element of manufacturing overhead is depreciation, which is $$25,000$ per quarter.

Required:

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.

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Req $1$

Req $2$ and $3$

Calculate the company's total estimated manufacturing overhead cost and the cash disbursements for manufacturing overhead for each quarter of the the upcoming fiscal year and for the year as a whole.

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,$],[$Total manufacturing overhead,$$,10,500,,,],[$Cash disbursements for manufacturing overhead,,,,,$]]$