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	9,900 units	5,400 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	0.25 hours per unit	0.60 hours per unit
Pro Striker	0.30 hours per unit	0.60 hours per unit

The direct labor rate for each department is as follows:

Forming Department	$18.00 per hour
Assembly Department	$11.00 per hour

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below.