6. The direct labor budget of Yuvwell Corporation for the upcoming fiscal year contains the following details concerning budgeted direct labor hours: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Budgeted direct labor hours . . . 8,000 8,200 8,500 7,800 The company’s variable manufacturing overhead rate is $ 3.25 per direct labor hour and the company’s fixed manufacturing overhead is $ 48,000 per quarter. The only noncash item included in fixed manufacturing overhead is depreciation, which is $ 16,000 per quarter. Required: Calculate the company’s cash disbursements for manufacturing overhead for the upcoming fiscal year.
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