E13-9 Direct labor cost budget Donner 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: Junior Production budget 18,000 units Junior Pro Striker Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows: Forming Department 0.20 hour per unit 0.35 hour per unit Pro Striker 10,000 units Forming Department Assembly Department Prepare the direct labor cost budget for March. Assembly Department 0.60 hour per unit 0.75 hour per unit The direct labor rate for each department is as follows: $21 per hour $16 per hour Obj. 2 Total direct labor cost, Assembly, $292,800