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:

	Junior	Pro Striker
Production budget	4,400 units	11,300 units

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	0.10 hour per unit	0.20 hour per unit
Pro Striker	0.15 hour per unit	0.35 hour per unit

The direct labor rate for each department is as follows:

Forming Department	$15 per hour
Assembly Department	$8 per hour

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below.

Open spreadsheet

Prepare the direct labor cost budget for March.

Rip Court Racket Company
Direct Labor Cost Budget
For the Month Ending March 31
	Forming Department	Assembly Department
Hours required for production:
Junior	fill in the blank 2	fill in the blank 3
Pro Striker	fill in the blank 4	fill in the blank 5
Total hours required	fill in the blank 6	fill in the blank 7
Hourly rate	x $fill in the blank 8	x $fill in the blank 9
Total direct labor cost	$fill in the blank 10	$fill in the blank 11