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

upcoming fiscal year:

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 $$1\mathrm{.}90$ per direct labor$-$hour. The fixed manufacturing overhead is $$88,000$ per

quarter. The only noncash element of manufacturing overhead is depreciation, which is $$28,000$ 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.

$2$&$3.$ 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.

Req $2$ and $3$

Calculate the company's 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.$)$