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:

The direct labor rate for each department is as follows:

Forming Department $$15\mathrm{.}00$ per hour

Assembly Department $$9\mathrm{.}00$ per hour

Prepare the direct labor cost budget for July.

Provo Racket Company