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:

$\backslash$table$[[,$Youth,Adult$],[$Production budget,$7,500$ units,$21,000$ units$]]$

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

$\backslash$table$[[,$Forming Department,Assembly Department$],[$Youth$,0\mathrm{.}25$ hour per unit,$0\mathrm{.}40$ hour per unit$],[$Adult$,0\mathrm{.}30$ hour per unit,$0\mathrm{.}60$ hour per unit$]]$

The direct labor rate for each department is as follows:

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

Assembly Department $$11\mathrm{.}00$ per hour

Prepare the direct labor cost budget for July.

Provo Racket Company

Direct Labor Cost Budget

For the Month Ending July $31$

Line Item Description

Hours required for production:

Youth

Adult

Total

Hourly rate

Total direct labor cost

Forming Department

Assembly Department