MatchPoint Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. Theproduction budgetfor March for the two rackets is as follows:

JuniorPro StrikerProduction budget9,200 units18,400 units

Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows:

Forming DepartmentAssembly DepartmentJunior0.2 hour per unit0.4 hour per unitPro Striker0.35 hour per unit0.75 hour per unit

The direct labor rate for each department is as follows:

Forming Department$16 per hourAssembly Department$12 per hour

Prepare the direct labor cost budget for March.

MatchPoint Racket CompanyDirect Labor Cost BudgetFor the Month Ending March 31Forming

DepartmentAssembly

DepartmentHours required for production:JuniorPro StrikerTotal hours requiredHourly ratex$x$Total direct labor cost$$