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 9,500 units 21,900 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 0.40 hour per unit Adult 0.30 hour per unit 0.65 hour per unit The direct labor rate for each department is as follows: Forming Department $17.00 per hour Assembly Department $12.00 per hour

Prepare the direct labor cost budget for July.