Direct Labor Cost Budget BRCC Learn MatchPaint Radket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for March for the two rackets is as follows: Junior Pro Striker Production budget 2,200 units 7,000 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 0.10 hour per unit 0.15 hour per unit Assembly Junior Pro Striker The direct labor rate for each department is as follows: Forming Department Assembly Department $14.00 per hour 0.20 hour per urit 0.25 hour per unit $15.00 per hour Prepare the direct labor cost budget for March. MatchPoint Racket Company Direct Labor Cost Budget For the Month Ending March 31 Forming Assembly Department Department Hours required for production: unior Pro Stniker Total hours required Hourly rate delfrect ior o