Match Point Racket 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:

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

The direct labor rate for each department is as follows:
Forming Department $18.00 per hour
Assembly Department $13.00 per hour

Prepare the direct labor cost budget for March2008.

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Junior Pro Striker Production budget 7,300 units 18,400 units Forming Department A Assembly Department Junior Pro Striker 0.25 hour per unit 0.40 hour per unit 0.45 hour per unit 0.60 hour per unit