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:

Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows:

The direct labor rate for each department is as follows:

Forming Department $$14\mathrm{.}00$ per hour

Assembly Department $$13\mathrm{.}00$ per hour

Prepare the direct labor cost budget for July.

Provo Racket Company

Direct Labor Cost Budget

For the Month Ending July $31$