Ace Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for July for the two rackets is as follows:

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

The direct labor rate for each department is as follows:
Forming Department ....... $17.00 per hour
Assembly Department ..... $16.00 per hour
Prepare the direct labor cost budget for July2014.

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Junior Pro Striker Production budget 1,700 units 7800 units Forming Department Assembly Department Junior Pro Striker 0.20 hour pe unit 0.32 hour per unit 0.24 hour per unit 0.50 hour per unit