The Production Department of Hruska Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: Each unit requires 0.20 direct labor-hours and direct laborers are paid $15.00 per hour. In addition, the variable manufacturing overhead rate is $1.50 per direct labor-hour. The fixed manufacturing overhead is $99,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $39,000 per quarter. Prepare the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. (Round "Direct labor time per unit (hours)" and "Direct labor cost per hour" answers to 2 decimal places.) Prepare the company's manufacturing overhead budget.

The preparation of the is presented below:

Explanation:

The preparation of the direct labor budget is presented below:

Particulars1st quarter2nd quarter3rd quarter4th quarterYear

Units to be produced (A)11,90010,90012,90013,90049,600

Direct labor time per unit (B)  0.200.200.200.200.20

Total direct labor-hours needed (A × B) = C2,3802,1802,5802,7809,920

Direct labor cost per hour (D)$15.00$15.00$15.00$15.00$15.00

Total direct labor cost (C×D)35,70032,70038,70041,700148,800

And, for manufacturing overhead budget is as follows

Particulars1st Quarter2nd Quarter3rd Quarter4th QuarterYear

Budgeted direct labor-hours2,3802,1802,5802,7809,920   (A)

Variable overhead rate$1.50 (B)$1.50$1.50$1.50$1.50

Variable manufacturing overhead  (A × B) = C $3,570$3,270$3,870$4,170$14,880

Fixed manufacturing overhead$99,000$99,000$99,000$99,000$396,000

Total manufacturing overhead$102,570$102,270$102,870$103,170$410,880

Less: depreciation($39,000)($39,000)($39,000)($39,000)($156,000)

Cash disbursements for Manufacturing Overhead$63,570$63,270$63,870$64,170$254,880

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