Direct labor cost budget Provo Racket Company manufactures two types of tennis rackets, the Youth and Adult models. The production budget for July for the two rackets is as follows Production budget Youth 9,600 units Adult 22,200 units Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows Assembly Department Forming Department Youth 0.20 hour per unit Adult 0.35 hour per unit 0.40 hour per unit 0.65 hour per unit The direct labor rate for each department is as follows: Forming Department $14.00 per hour Assembly Department $8.00 per hour Prepare the direct labor cost budget for July Provo Racket Company Direct Labor Cost Budget For the Month Ending July 31 Line Item Description Hours required for production Youth Forming Department Assembly Department 1925 1340 v Adult Total Hourly rate Total direct labor cost