Direct Labor Cost Budget Hammer Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for May for the two rackets is as follows Junior Pro Striker Production budget 8,600 units 21,500 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 0.2 hour per unit 0.5 hour per unit Pro Striker 0.3 hour per unit 0.6 hour per unit The direct labor rate for each department is as follows Forming Department $18 per hour $9 per hour Prepare the direct labor cost budget for May 2016 Hammer Racket Company Assembly Department Direct Labor Cost Budget Forming Department Assembly Department Hours required for production unior Pro Striker Total Hourly rate otal direct labor cost PreviousNext