Direct Labor Cost Budget Rip Court 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 folows Junior Pro Striker 8,000 units 20,800 units Production budget 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 Pro Striker 0.2 hour per unit 0.5 bout per unit 0.35 hour per unit 0.5 hour per unit The direct labor rate for each department is as follows: Forming Department Assembly Department $17 per hour $9 per hour Prepare the direct labor cost budget for March Rip Court Racket Company Direct Labor Cost Budget For the Month Ending March 31 Forming Assembly Department Department Hours required for production