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$]]$

Each unit requires $0\mathrm{.}25$ direct labor$-$hours and direct laborers are paid $$15\mathrm{.}00$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}80$ per direct labor$-$hour. The fixed manufacturing overhead is $$97,000$ per quarter. The only noncash element of manufacturing overhead is depreciation, which is $$37,000$ 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.

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

Calculate the company's total estimated direct labor cost for each quarter of the upcoming fiscal year and for the year as a whole.

Note: Round "Direct labor time per unit $($hours$)"$ answers to $2$ decimal places.