Direct Labor Cost Budget. Ses Pines Compshy 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 depsrtments, Farming and Assembly. The direct labor hours required for each racket are estimated as follows: The direct labor rate for each deportment is as follows: Prepare the direct labor cost budget for March. Enter all amounts as positive numbers. SEA PINES COMPANY Direct Labor Cost Budget For the Month Endine March 31 Prepare the direct labor cost budget for March. Enter all amounts as positive numbers