Isner Racket Company manufactures two types of tennis rackets, the Ace and Pro Tour models. The production budget for August 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 .... $20 per hour
Assembly Department .. $ 14 per hour

Prepare the direct labor cost budget for August2013.

Transcribed Image Text:

Ace Pro Tour Production budget 2,000 units 12,000 units 5,000 units Forming Department 0.25 hour per unit 0.30 hour perunit Assembly Department 0.40 hour per unit 0.70 hour per unit Ace Pro Tour