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wie Louw Ace Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for July for the two rackets is as follows: Junior Pro Striker Production budget 8,200 units 23,800 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 0.25 hour per unit 0.5 hour per unit Pro Striker 0.3 hour per unit 0.7 hour per unit The direct labor rate for each department is as follows: Forming Department $14 per hour Assembly Department $9 per hour Prepare the direct labor cost budget for July Ace Racket Company Direct Labor Cost Budget For the Month Ending July 31 Forming Department Assembly Department Hours required for production: Junior Pro Striker Total DDDDD Hourly rate Total direct labor cost Dockers Two-Leg Company manufactures slacks and jeans under a variety of brand names, such as Dockers and 501 Jeans Slacks and jeans are assembled by a variety of different sewing operations. Assume that the sales budget for Dockers and 501 Jeans shows estimated sales of 18,520 and 32,760 pairs, respectively, for May. The finished goods inventory is assumed as follows: 501 Jeans May 1 estimated inventory 830 920 May 31 desired inventory 310 1,160 Assume the following direct labor data per 10 pairs of Dockers and 501 Jeans for four different sewing operations: Direct Labor per 10 Pairs Dockers 501 Jeans Inseam 19 minutes 13 minutes > > Outerseam 23 16 Pockets 7 9 Zipper 11 7 Total 60 minutes 45 minutes a. Prepare a production budget for May. Prepare the budget in two columns: Dockers and S01 Jeans. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Two-Leg Company Production Budget For Month Ending May 31 (assumed data) Dockers Expected units to be sold 501 Jeans Total units available Two-Leg Company Production Budget For Month Ending May 31 (assumed data) Dockers 501 Jeans Expected units to be sold Total units available Total units to be produced > b. Prepare the May direct labor cost budget for the four sewing operations, assuming a $13 wage per hour for the inseam and outerseam sewing operations and a $18 wage per hour for the pocket and zipper sewing operations. Prepare the direct labor cost budget in four columns: inseam, outerseam, pockets, and zipper. Two-Leg Company Direct Labor Cost Budget For Month Ending May 31 (assumed data) Inseam Outerseam Pockets Zipper Total Dockers 501 Jeans Total minutes -000!! Total direct labor hours Direct labor rate x Total direct labor cost