Direct labor cont budper: Frovo Rackek Company manufactures two types of tennis rackets, the Youth and Adult models, The productson budget for July for the two rockets is as folleas: Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows. The direct tabor rate for each department is as follows: Forming Depsrtment 516.00 per hour Assembly Dopartuent- $12.00 per hour Prepare the direct tabor cost budget for July