The production department of La Corporation has submitted the following Tolecast of units to be produced by quarter to the upcoming fiscal year: 2nd Quarter 1st Quarter 9,000 3rd Quarter 11,000 4th Quarter 10,000 Units to be produced n addition, 15,750 grams of raw materials inventory is on hand at the start of the 1st Quarter and the beginning accounts payable for he 1st Quarter is $5,600. Each unit requires 7 grams of raw material that costs $1.20 per gram. Management desires to end each quarter with an inventory of raw materials equal to 25% of the following quarter's production needs. The desired ending inventory for the 4th Quarter is 8,000 grams. Management plans to pay for 60% of raw material purchases in the quarter acquired and 40% in the following quarter. Each unit requires 0.20 direct labor-hours and direct laborers are paid $15.50 per hour. Required: 1.&2. Calculate the estimated grams of raw material that need to be purchased and the cost of raw material purchases for each quarter and for the year as a whole. 3. Calculate the expected cash disbursements for purchases of materials for each quarter and for the year as a whole. 7. Calculate the estimated direct labor cost for each quarter and for the year as a whole