Marine Company manufactures two types of scuba diving kits, the Junior and Pro Striker models. The production budget for April for the two kits is as follows. Junior Pro Striker Production budget 9.000 units 5,000 units Both kits 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 0.20 hour per unit 035 hour per unit Assembly Department 0.60 hour per unit 075 hour per unit The direct labor rate for each department is as follows: Forming Department $21 per hour Assembly Department $16 per hour Prepare the direct labor cost budget for April