Direct Labor Cost Budgec Rup Court Racket Company manufactures two types of tennis rackets, the Junior and pro Strikee models. The production budget for March for the two rackets is as follow Both rackets are produced in two departments; Forming and Assembly. The direct labor hours required for each racket are estimated as follows: The direct labor rate for each department is as follows: Prepare the direct labor cost budget for March. The direct labor rate for each department is as follows: Prepare the direct labor cost budget for March