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

Junior Pro Striker

Production budget 7,600 units 18,400 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 0.2 hour per unit 0.5 hour per unit

Pro Striker 0.35 hour per unit 0.7 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 March.

Rip Court Racket Company

Direct Labor Cost Budget

For the Month Ending March 31

Forming Department Assembly Department

Hours required for production:

Junior ____? ______?

Pro Striker ____? _______?

Total hours required _____? ______?

Hourly rate x____? x$___?

Total direct labor cost $____? $___?