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: Pro Striker Production budget Junior 7,000 units 4,600 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 Junior Pro Striker Assembly Department 0.25 hours per unit 0.40 hours per unit 0.35 hours per unit 0.65 hours per unit The direct labor rate for each department is as follows: Forming Department $22.00 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 Prepare the direct labor cost budget for March. Round your answers for an hourly rate to two decimal places. Enter an amounts as positive numbers. SEA PINES COMPANY Direct Labor Cost Budget For the Month Ending March 31 Hours required for production: Junior Pro Striker Total Hourly rate Total direct labor cost Forming Department Assembly Department Total