Direct Labor Cost Budget 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: Pro Striker Junior 1,500 units Production budget 6,200 units 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 0.16 hour per unit 0.20 hour per unit 0.24 hour per unit 0.30 hour per unit Pro Striker The direct labor rate for each department is as follows: Forming Department $18.00 per hour Assembly Department $14.00 per hour Prepare the direct labor cost budget for July 2016. Ace Racket Company Direct Labor Cost Budget For the Month Ending July 31, 2016 Forming Department Hours required for production: Junior Assembly Department Pro Striker Total Hourly rate Total direct labor cost