The production department of hruska corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: 1st quarter 2nd quarter 3rd quarter 4th quarterunits to be produced 10,900 9,900 11,900 12,900each unit requires 0.25 direct labor-hours and direct laborers are paid $12.00 per hour. in addition, the variable manufacturing overhead rate is $2.00 per direct labor-hour. the fixed manufacturing overhead is $89,000 per quarter. the only noncash element of manufacturing overhead is depreciation, which is $29,000 per quarter. required: 1. calculate the company’s total estimated direct labor cost for each quarter of the the upcoming fiscal year and for the year as a whole. assume that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the estimated number of units produced.2& 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.