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

The Production Department of Hruska 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$]]$

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

In addition, the variable manufacturing overhead rate is $$1\mathrm{.}50$ per direct labor$-$hour. The fixed manufacturing overhead is $$86,000$ per quarter. The only noncash element of manufacturing overhead is depreciation, which is $$26,000$ per quarter.

Required:

Calculate the company's total estimated direct labor cost for each quarter of the upcoming fiscal year and for the year as a whole. $2.$ and $3.$ Calculate the company's total estimated manufacturing overhead cost and the cash disbursements for manufacturing overhead for each quarter of the upcoming fiscal year 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.

Req $1$

Req $2$ and $3$

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

$\backslash$table$[[,,$Quarter,,nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[$Total manufacturing overhead,$$,101,900x,$$$,100,400x,103,400x,104,900x,$$$410,600x$