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:

$\backslash$table$[[,$Youth,Adult$],[$Production budget,$9,200$ units,$18,700$ units$]]$

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

$\backslash$table$[[,$Forming Department,Assembly Department$],[$Youth$,0\mathrm{.}25$ hour per unit,$0\mathrm{.}50$ hour per unit$],[$Adult$,0\mathrm{.}35$ hour per unit,$0\mathrm{.}65$ hour per unit$]]$

The direct labor rate for each department is as follows:

Forming Department $$17\mathrm{.}00$ per hour

Assembly Department $$13\mathrm{.}00$ per hour

Prepare the direct labor cost budget for July.