Direct Labor Cost Budget HHI Company manufactures two types of bicycles, the Road and the Mountain models. The production budget for March for the two bicycles is as follows: Road Mountain Production budget 7,900 units 23,500 units Both bicycles are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows: Forming Department Assembly Department Road 0.20 hour per unit 0.50 hour per unit Mountain 0.30 hour per unit 0.70 hour per unit The direct labor rate for each department is as follows: Forming Department $17.00 per hour Assembly Department $8.00 per hour Prepare the direct labor cost budget for March. Enter all amounts as positive numbers. HHI COMPANY Direct Labor Cost Budget For the Month Ending March 31 Line Item Description Forming Department Assembly Department Total Hours required for production: Road Mountain Total Hourly rate Total direct labor cost