Rip Court Racket Company manufactures two types of tennis rackets, the Junior and Pre Striker models. The production budget for March for the two rackets is as follow Production budget Junior 9,100 units Pro Striker Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as f Forming Department Assembly Department Pro Ser 0.35 hour per unit 0.4 hour per unit 0.7 hour per unit The direct labor rate for each departments fo Forming Department Assembly Department Prepare the direct labor cost budget for March Rip Court Racket Company Direct Labor Cost Budget For the Month Ending March 31 Hours required for product Total hours requ Hourly rate Sotal direct labo Forming Assembly Department Department