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Direct labor cost budget Provo Racket Company manufactures two types of tennis rackets, the Youth...

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Accounting

Direct labor cost budget
Provo Racket Company manufactures two types of tennis rackets, the Youth and Adult models. The production budget for July for the two rackets is as follows:
\table[[,Youth,Adult],[Production budget,7,200 units,23,400 units]]
Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows:
\table[[,Forming Department,Assembly Department],[Youth,0.25 hour per unit,0.50 hour per unit],[Adult,0.30 hour per unit,0.60 hour per unit]]
The direct labor rate for each department is as follows:
Forming Department $15.00 per hour
Assembly Department $13.00 per hour
Prepare the direct labor cost budget for July.
Provo Racket Company
Direct Labor Cost Budget
For the Month Ending July 31
\table[[For the Month Ending July 31],[Line Item Description,Forming Department,Assembly Department],[Hours required for production:,,],[Youth,,],[Adult,,],[Total,,],[Tourly rate,$??,]]
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