Direct Labor Cost Budget

Sea Pines 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	8,300 units	5,900 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	0.25 hours per unit	0.40 hours per unit
Pro Striker	0.35 hours per unit	0.60 hours per unit

The direct labor rate for each department is as follows:

Forming Department	$18.00 per hour
Assembly Department	$10.00 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. Round your answers for an hourly rate to two decimal places. Enter all amounts as positive numbers.

SEA PINES COMPANY
Direct Labor Cost Budget
For the Month Ending March 31
		Forming Department		Assembly Department		Total
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		fill in the blank 6		fill in the blank 7
Hourly rate		$ fill in the blank 8		$ fill in the blank 9
Total direct labor cost		$ fill in the blank 10		$ fill in the blank 11		$ fill in the blank 12