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:

JuniorPro StrikerProduction budget7,400 units5,600 units

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

Forming DepartmentAssembly DepartmentJunior0.25 hours per unit 0.60 hours per unit Pro Striker0.30 hours per unit 0.75 hours per unit

The direct labor rate for each department is as follows:

Forming Department$22.00 per hourAssembly 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.