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 1st Quarter 10,000 2nd Quarter 9,000 3rd Quarter 11,00 4th Quarter 12,000 Each unit requires 0 20 direct labor-hours and direct laborers are paid $12.00 per hour In addition, the variable manufacturing overhead rate is $150 per direct labor-hour. The fixed manufacturing overhead is $80,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $20,000 per quarter. Required: 1 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. 283. 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