Direct Labor Cost Budget MatchPoint Racket 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: Production budget Junior 2,200 units: Pro Striker 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: Junior Forming Department 0.10 hour per unit Assembly Department 0.20 hour per unit Pro Striker 0.15 hour per unit 0.25 hour per unit The direct labor rate for each department is as follows: Forming Department Assembly Department $15.00 per hour $14.00 per hour Prepare the direct labor cost budget for March. MatchPoint Racket Company Direct Labor Cost Budget For the Month Ending March 31 Forming Department Hours required for production: Assembly Department