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Direct Labor Cost Budget

Ace Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for July for the two rackets is as follows:

Junior Pro Striker

Production budget $8,300$ units $18,800$ units

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

Forming Department Assembly Department

Junior $0\mathrm{.}2$ hour per unit $0\mathrm{.}5$ hour per unit

Pro Striker $0\mathrm{.}3$ hour per unit $0\mathrm{.}65$ hour per unit

The direct labor rate for each department is as follows:

Forming Department $$17$ per hour

Assembly Department $$10$ per hour

Prepare the direct labor cost budget for July.

Ace Racket Company

Direct Labor Cost Budget

For the Month Ending July $31$

Forming Department Assembly Department

Hours required for production:

Junior fill in the blank $1$

fill in the blank $2$

Pro Striker fill in the blank $3$

fill in the blank $4$

Total fill in the blank $5$

fill in the blank $6$

Hourly rate x$fill in the blank $7$

x$fill in the blank $8$

Total direct labor cost $fill in the blank $9$

$fill in the blank $10$