Sampras Sporting Goods Company manufactures two types of tennis rackets, the Junior and Pro-Striker models. The production budget for November for the two rackets is as follows:

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Junior Pro-Striker Production budget 24,500 units 84,300 units Both rackets are produced in two departments, Molding and Finishing. The direct labor hours required for each racket are estimated as follows: Junior Pro-Striker Molding Department 0.20 hour per unit 0.40 hour per unit Finishing Department 0.50 hour per unit 0.80 hour per unit The direct labor rate for each department is as follows: Molding Department Finishing Department $14.00 per hour $16.00 per hour Prepare the direct labor cost budget for November 2002.