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 0.20 direct labor-hours and direct laborers are paid $1200 per hour. In addition, the variable manufacturing overhead rate is $1,50 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: 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. 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.) Calculate the company's total estimated manufacturing overhead cost and the cash distursements for manufacturing overhead for each quarter of the the upcoming fiscal year and for the year as a whole