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: Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as foliews: The direct labor rate for each department is as follows: Prepare the direct Iabor cost budget for March. Enter all amounts as positive numbers. Prepare the direct labor cost budget for March. Enter all amounts as positive numbers