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

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

Units to be produced

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter $10,500,9,500,11,500,12,500$

Each unit requires $0\mathrm{.}30$ direct labor$-$hour and direct laborers are paid $$12\mathrm{.}50$ per hour.

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}80$ per direct labor$-$hour. The fixed manufacturing overhead is $$85,000$ per quarter. The only noncash element of manufacturing overhead is depreciation of $$25,000$ per quarter.

Required:

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

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.

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$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[$Total manufacturing overhead,,,,,$],[$Cash disbursements for manufacturing overhead,,,,,$]]$