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 2nd Quarter 3rd Quarter 4th Quarter Units to be produced 10,100 9,100 11,100 12,100 Each unit requires 0.25 direct labor-hours and direct laborers are paid $13.00 per hour. In addition, the variable manufacturing overhead rate is $1.80 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.

1.Calculate the companys total estimated direct labor cost for each quarter of the upcoming fiscal year and for the year as a whole. (Round "Direct labor time per unit (hours)" answers to 2 decimal places.)

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year
Total direct labor cost

2&3. Calculate the companys 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.

1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year
Total manufacturing overhead
Cash disbursements for manufacturing overhead