Production budget Junior Pro Striker 7,500 units 20,500 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 Pro Striker 0.2 hour per unit 0.3 hour per unit 0.4 hour per unit 0.6 hour per unit The direct labor rate for each department is as follows: Forming Department Assembly Department $18 per hour $13 per hour Prepare the direct labor cost budget for March. Rip Court Racket Company Direct Labor Cost Budget For the Month Ending March 31 Forming Assembly Department Department Hours required for production: Junior Pro Striker Total hours required Hourly rate x$ x$ Total direct labor cost