EX 6-12 Direct labor cost budget direct labor Ace Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker sembly, models. The production budget for May for the two rackets is as follows: Pro Striker 7,100 units Junior Production budget 1,400 units Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows: Junior Pro Striker Forming Department 0.30 hour per unit 0.35 hour per unit Assembly Department 0.40 hour per unit 0.60 hour per unit The direct labor rate for each department is as follows: Forming Department Assembly Department $18.00 per hour $15.00 per hour Prepare the direct labor cost budget for May 2012