Hammer Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for October 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 estimated as follows:

The direct labor rate for each department is as follows:Forming Department $16.00 per hourAssembly Department $12.00 per hourPrepare the direct labor cost budget for October2010.

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Pro Striker 22,100 units Junior Production budget 7,600 units