Answer and Explanation:
a. The computation of the total estimated direct labor cost is shown below:
Particulars     1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year
Units to be produced	10,700	9,700	11,700	12,700	44,800
Multiply  Direct labor hour per unit	0.25	0.25	0.25	0.25	0.25
Total Direct labor hour required	2675	2425	2925	3175	11200
Multiply  Direct labor rate per hour	$14	$14	$14	$14	$14
Estimated Direct labor cost	$37,450	$33,950	$40,950	$44,450	$156,800
b.  The total estimated manufacturing cost and the cash disbursement is shown below:
Particulars 1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year
Units to be produced	10,700	9,700	11,700	12,700	44,800
Direct labor hour per unit	0.25	0.25	0.25	0.25	0.25
Multiply Total Direct labor hour required	2675	2425	2925	3175	11200
Variable manufacturing overhead rate	$2	$2	$2	$2	$2
Estimated Variable manufacturing overhead cost	$5,350	$4,850	$5,850	$6,350	$22,400
Add: Fixed manufacturing overhead	$67,000	$67,000	$67,000	$67,000	$268,000
Total estimated manufacturing overhead	$72,350	$71,850	$72,850	$73,350	$290,400
Less: depreciation	$16,000	$16,000	$16,000	$16,000	$64,000
Cash disbursement for manufacturing overhead	$56,350	$55,850	$56,850	$57,350	$226,400
We simply applied the above format to find out the manufacturing overhead, cash disbursement, and the direct labor cost