5 company me actures two types or tennis rackets, the Junior and Pro Striker models. The production budget for March for the two rackets is as follow Junior Pro Striker Production budget 9,200 units 5,600 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 hours per unit 0.40 hours per unit Pro Striker 0.35 hours per unit 10.65 hours per unit The direct labor rate for each department is as follows: Forming Department $20.00 per hour Assembly Department $11.00 per hour This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question Open spreadsheet Prepare the direct labor cost budget for March. Round your answers for an hourly rate to two decimal places. Enter all amounts as positive numbers. SEA PINES COMPANY Direct Labor Cost Budget