Provo Racket Company manufactures two types of tennis rackets, the Youth and Adult models. The production budget for July for the fwo rackets is as follows: Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows: The direct labor rate for each department is as follows: Prepare the direct labor cost budget for July. Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows: The direct labor rate for each department is as follows: Prepare the direct labor cost budget for July