Provo Racket Company manufactures two types of tennis rackets, the Youth and Adult models. The production budget for luly ror the tw 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: Forming Department $20.00 per hour Assembly Department $13,00 per hour: Prepare the direct iabor 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: Forming Department $20.00 per hour Assembly Department $13.00 per hour Prepare the direct labor cost budget for July