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