=+production budget for March for the two rackets is as follows:

Junior_Pro Striker Production budget 7,300 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 0.25 hour per unit 0.45 hour per unit Pro Striker 0.40 hour per unit 0.60 hour per unit The direct labor rate for each department is as follows:

Forming Department $18.00 per hour Assembly Department $13.00 per hour