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 $0\mathrm{.}2$ hour per unit $0\mathrm{.}4$ hour per unit

Pro Striker $0\mathrm{.}3$ hour per unit $0\mathrm{.}7$ hour per unit

The direct labor rate for each department is as follows:

Forming Department $$18$ per hour

Assembly Department $$10$ per hourRip Court Racket Company

Direct Labor Cost Budget

For the Month Ending March $31$

Forming

Department Assembly

Department

Hours required for production:

Junior fill in the blank $1$ fill in the blank $2$

Pro Striker fill in the blank $3$ fill in the blank $4$

Total hours required fill in the blank $5$ fill in the blank $6$

Hourly rate x $fill in the blank $7$ x $fill in the blank $8$

Total direct labor cost $fill in the blank $9$ $fill in the blank $10$