Lake eBook Calculator Direct Labor Cost Budget 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 18,000 units 10,000 units Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows: Junior Forming Department Assembly Department 0.20 hour per unit 0.60 hour per unit 0.35 hour per unit 0.75 hour per unit Pro Striker The direct labor rate for each department is as follows: $21 per hour Forming Department Assembly Department $16 per hour Prepare the direct labor cost budget for March. Enter 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 Pro Striker Total Hourly rate 203.000 Total dret aborco