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	10,700	9,700	11,700	12,700

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 $87,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $27,000 per quarter.

Required:

1. Calculate the companys total estimated direct labor cost 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 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