The production department of Zan Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year:

$\backslash$table$[[$Units to be produced,$1$st Quarter,$2$nd Quarter $3$rd Quarter $4$th Quarter,$],[10,000,13,000,12,000,11,000]]$

In addition, $20,000$ grams of raw materials inventory is on hand at the start of the $1$st Quarter and the beginning accounts payable for the $1$ st Quarter is $$5,800.$

Each unit requires $8$ grams of raw material that costs $$1\mathrm{.}40$ per gram. Management desires to end each quarter with an inventory of raw materials equal to $25\%$ of the following quarter's production needs. The desired ending inventory for the $4$ th Quarter is $7,000$ grams. Management plans to pay for $60\%$ of raw material purchases in the quarter acquired and $40\%$ in the following quarter. Each unit requires $0\mathrm{.}40$ direct labor$-$hours and direct laborers are paid $$11\mathrm{.}50$ per hour.

Required:

and $2.$ Calculate the estimated grams of raw material that need to be purchased and the cost of rat material purchases for each quarter and for the year as a whole.

Calculate the expected cash disbursements for purchases of materials for each quarter and for the year as a whole.

Calculate the estimated direct labor cost for each quarter and for the year as a whole.