Forming Department Assembly Department Junior 0.25 hour per unit 0.40 hour per unit Pro Striker 0.30 hour per unit 0.60 hour per unit The direct labor rate for each department is as follows: Forming Department $20.00 per hour Assembly Department $10.00 per hour Prepare the direct labor cost budget for July, Ace Racket Company Direct Labor Cost Budget For the Month Ending July 31 Forming Department Hours required for production: Junior Pro Striker Assembly Department Total Hourly rate X$ Total direct labor cost