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

Units to be produced

$\backslash$table$[[1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[10,600,9,600,11,600,12,600]]$

Each unit requires $0\mathrm{.}30$ direct labor$-$hours and direct laborers are paid $$12\mathrm{.}50$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}50$ per direct labor$-$hour. The fixed manufacturing overhead is $$86,000$ per quarter. The only noncash element of manufacturing overhead is depreciation, which is $$26,000$ per quarter.

Required:

Calculate the company's total estimated direct labor cost for each quitriter 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 answers in the tabs below.

Req $1$

Req $2$ and $3$

Calculate the company's total estimated manufacturing overhead cost and the cash disbursements for manufacturing overhead for each quarter of the the upcoming fiscal year and for the year as a whole.

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,$],[$Total manufacturing overhead,,,,,$],[$Cash disbursements for manufacturing overhead,,,,,$]]$