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$[[$Units to be produced,$1$ St Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[,10,100,9,100,11,100,12,100]]$

Each unit requires $0\mathrm{.}25$ direct labor$-$hours and direct laborers are paid $$13\mathrm{.}00$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}80$ per direct labor$-$hour. The fixed manufacturing overhead is $$81,000$ per quarter. The only noncash element of manufacturing overhead is depreciation, which is $$21,000$ 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. $283.$ 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.

Complete this question by entering your answers in the tabs below.

$$ 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 upcoming fiscal year and for the year as a whole.

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