Donner Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for March for the two rackets is as follows:

_________________Jounior ___________ Pro Striker

Production budget .. 18,000 units ........... 10,000 units

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

_______________Forming Department ______________Assembly Department

Junior ............. 0.20 hour per unit .......................... 0.60 hour per unit

Pro Striker ....... 0.35 hour per unit .......................... 0.75 hour per unit

The direct labor rate for each department is as follows:

Forming Department .......................... $21 per hour

Assembly Department ......................... $16 per hour

Prepare the direct labor cost budget for March?