Junior Direct Labor Cost Budget Sea Pines 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: Pre Striker Production budget 5,000 units Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows: Forming Department Assembly Department Junior 0.20 hour perunt 0.60 hour per unit 0.35 hour per unt 0.75 tour per unit The direct labor rate for each department is as follows: Forming Department 521 per hour Autembly Department 516 per hour Pro Stre Prepare the direct labor cost budget for March. Enter all amounts as positive numbers. SEA PINES COMPANY Direct Labor Cost Budget For the Month Ending March 31 Forming Department Assembly Department Total Moons required for production: Junior Pro Striker Total Hourly rate Total direct labor con