$10$

Exercise $8-15($Static$)$ Direct Labor and Manufacturing Overhead Budgets $[$L$08-5,$ LO$8-6]$

$10$

points

Hruska Corporation's production budget for next year contained the following estimates:

$\backslash$table$[[$Units to be produced,$1$ st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[,12,000,10,000,13,000,14,000]]$

Each unit requires $0\mathrm{.}2$ direct labor$-$hour and direct laborers are paid $$16\mathrm{.}00$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}75$ per direct labor$-$hour. The fixed manufacturing overhead is $$86,000$ per quarter. The only noncash element of manufacturing overhead is depreciation of $$23,000$ per quarter.

Required:

Calculate the company's total estimated direct laborcost for each quarter and for the year as a whole

and $3.$ Calculate the company's total estimated mantufacturing overhead cost and the cash disbursements for manufacturing overhead for each quarter and for the year as a whole.

Answer is complete but not entirely correct.

Complete this question by entering your answers in the tabs below.

Required $1$

Required $2$

and $3$

Calculate the company's total estimated manufacturing overhead cost and the cash disbursements for manufacturing overhead for each quarter and for the year as a whole.

$\backslash$table$[[,\backslash$table$[[1$st$],[$Quarter$]],\backslash$table$[[2$nd$],[$Quarter$]],\backslash$table$[[3$rd$],[$Quarter$]],\backslash$table$[[4$th$],[$Quarter$]],$Year$],[$Total manufacturing overhead,$$113,200ox,$$$112,500,$$ $113,550ox,$$$113,900ox,453,150ox$