Direct Labor Cost Budget 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: Pro Striker Junior Production budget 9,000 units 5,000 units Both rats are produced in two partments, Forming and Assembly. The direct labor hours required for each racketare estimated as follows: Forming Department Assembly Department Junior 0.20 hour permit 0.60 hour per unit Pro Strike 0.35 hour perunt 0.75 hour per unit The direct labore for each department is as follows 521 per hour Formung Department Assembly Deatment 516 per hour Prepare the direct latronat budget for MarchEnter all amounts as positive numbers SEA PINES COMPANY Direct Labor Cost Budget For the Month Ending March 31 Forening Department Assembly Department Total 500 x The direct Inborrate for each department is as follows: Forming Department $21 per hour Assembly Department $16 per hour Prepare the direct labor cost budget for Match. Inter all amounts as positive members. SEA PINES COMPANY Direct Labor Cost Budget For the Month Ending March 31 Forming Department Assembly Department Total Hours required for production Junior 225 X 4,500 x Pro Striker Total Hourly rate Total direct labor cost Multiply the labor hours required for production of Sunior and Pro Striker in each department by the direct labor rate