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

upcoming fiscal year:

In addition, $12,000$ 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 $$5,400.$

Each unit requires $6$ grams of raw material that costs $$1\mathrm{.}80$ 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 $5,000$

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 $$14\mathrm{.}50$ per hour.

Required:

and $2.$ 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.

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.