Provo Racket Company manufactures two types of tennis rackets, the Youth and Adult models. The production budget for July 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 .................................. $18 per hour
Assembly Department ................................ $15 per hour

Prepare the direct labor cost budget for July.

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Production budget Youth 1,600 units Adult 6,400 units