Donner 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 1,300 units 22,700 units Both rackets are produced in two departmines, Forming and Assembly. The direct labor hours required for each racket an estimated as follows: Forming Department Assembly Department Junior 0.20 hour per unit 0.50 hour per unit Pre Striker 0.30 hour per unit 0.60 hour per unit The direct labor rate for each department is as follows Forming Department $17.00 per hour Assembly Department $8.00 per hour Prepare the direct labor cost budget for March, tror all amounts as positive numbers DONNER RACKET COMPANY Direct Labor Cost Budget For the Month Ending March 31 Forming Department Assembly Department Hours required for production Junio Pro Striker Total Hourly rate Total direct labor cost