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:

	Junior	Pro Striker
Production budget	7,300 units	18,700 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	0.25 hour per unit	0.4 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	$15 per hour
Assembly Department	$12 per hour

Prepare the direct labor cost budget for March.

	Forming Department	Assembly Department
Hours required for production:
Junior
Pro Striker
Total hours required
Hourly rate
Total direct labor cost