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

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

Units to be produced 10,200 9,200 11,200 12,200

Each unit requires 0.25 direct labor-hours and direct laborers are paid $11.00 per hour.

In addition, the variable manufacturing overhead rate is $1.60 per direct labor-hour.

The fixed manufacturing overhead is $82,000 per quarter.

The only noncash element of manufacturing overhead is depreciation, which is $22,000 per quarter.

Required:

1. Calculate the companys total estimated direct labor cost for each quarter of the upcoming fiscal year and for the year as a whole.

2. and 3. Calculate the companys 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.