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

Units $tobe$ produced $1st$ Quarter $2nd$ Quarter $3rd$ Quarter $4th$ Quarter

$,10,300,9,300,11,300,12,300$

Each unit requires $0\mathrm{.}25$ direct labor$-$hours and direct laborers are paid $$12\mathrm{.}00$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}60$ per direct labor$-$hour. The fixed manufacturing overhead is $$83,000$ per quarter. The only noncash element of manufacturing overhead is depreciation, which is $$23,000$ 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.

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 artwers in the tabs below.

Req $1$

Req $2$ and $3$

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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[$Total direct labor cost,,,,,$]]$