Junior 7,200 units Pro Striker 22,700 units Production budget 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 Assembly Department 0.20 hour per unit 0.40 hour per unit 0.30 hour per unit 0.65 hour per unit The direct labor rate for each department is as follows: Forming Department $14.00 per hour Assembly Department $13.00 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 Assembly Department Pro Striker Total Hourly rate Total direct labor cost