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:

Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follow$5$:

The direct labor rate for each department is as follows:

Forming Department $,$$$17\mathrm{.}00$ per hour

Assembly Department $,$$$12\mathrm{.}00$ per hour

Prepare the direct labor cost budget for July.

Ace Racket Company

Direct Labor Cost Budget

For the Month Ending July $31$