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 follows:

$\backslash$table$[[,$Junior,Pro Striker$],[$Production budget,$3,400$ units,$9,600$ 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,Assembly$],[,$Department,Department$],[$Junior$,0\mathrm{.}10$ hour per unit,$0\mathrm{.}20$ hour per unit$],[$Pro Striker,$0\mathrm{.}15$ hour per unit,$0\mathrm{.}25$ hour per unit$]]$

The direct labor rate for each department is as follows:

Forming Department

$$18\mathrm{.}00$ per hour

Assembly Department

$$16\mathrm{.}00$ 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