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Sea Pines Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for March for the two rackets is

Sea Pines 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 9,300 units 4,800 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 0.20 hours per unit 0.40 hours per unit
Pro Striker 0.35 hours per unit 0.65 hours per unit

The direct labor rate for each department is as follows:

Forming Department $20.00 per hour
Assembly Department $16.00 per hour

Prepare the direct labor cost budget for March. Round your answers for an hourly rate to two decimal places. Enter all amounts as positive numbers.

SEA PINES COMPANY
Direct Labor Cost Budget
For the Month Ending March 31
Forming Department Assembly Department Total
Hours required for production:
Junior

fill in the blank 2

fill in the blank 3

Pro Striker

fill in the blank 4

fill in the blank 5

Total

fill in the blank 6

fill in the blank 7

Hourly rate $ fill in the blank 8 $ fill in the blank 9
Total direct labor cost $ fill in the blank 10 $ fill in the blank 11 $ fill in the blank 12

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