Sea Pines 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 ...............$21 per hour
Assembly Department .............$16 per hour

Prepare the direct labor cost budget for March.

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Junior Pro Striker Production budget 9,000 units 5,000 units