Ace Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The Production budget for May for the two rackets is as follows:

Both rackets are produced in two departments, Forming and Assembly. The Direct labor hours required for each racket are estimate as follows:

The direct labor rate for each department is as follows:Forming department .... $ 18.00 per hourAssembly department ..... $ 15.00 per hourPrepare the direct labor cost budget for May2012.

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Junior Pro Striker 7,100 units Production budget 1,400 units