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

Adult $,0\mathrm{.}30$ hour per unit $,0\mathrm{.}70$ hour per unit

The direct labor rate for each department is as follows:

Forming Department $$15\mathrm{.}00$ per hour

Assembly Department $$10\mathrm{.}00$ per hour

Prepare the direct labor cost budget for July.

Provo Racket Company

Direct Labor Cost Budget

For the Month Ending July $31$

Line Item Description

Hours required for production:

Youth

Adult

Total

Hourly rate

Total direct labor cost

Forming Department Assembly Department

$x$$

$