Provo Racket Company manufactures two types of tennis rackets, the Youth and Adult models. The production budget for July for the two rackets is as follows:

Line Item Description	Youth	Adult
Production budget	7,700 units	21,000 units

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

Line Item Description	Forming Department	Assembly Department
Youth	0.25 hour per unit	0.50 hour per unit
Adult	0.35 hour per unit	0.70 hour per unit

The direct labor rate for each department is as follows:

Forming Department $17.00 per hour Assembly Department $10.00 per hour

Prepare the direct labor cost budget for July.

Line Item Description	Forming Department	Assembly Department
Hours required for production:
Youth	Youth	Youth
Adult	Adult	Adult
Total	Total	Total
Hourly rate	x$Hourly rate	x$Hourly rate
Total direct labor cost	$Total direct labor cost	$Total direct labor cost