MatchPoint Racket Company manufactures two types of tennisrackets, the Junior and Pro Striker models. The production budgetfor March for the two rackets is as follows:
| Junior | Pro Striker |
| Production budget | 6,000 units | 22,200 units |
Both rackets are produced in two departments, Forming andAssembly. The direct labor hours required for each racket areestimated as follows:
| Forming Department | Assembly Department |
| Junior | 0.25 hour per unit | 0.4 hour per unit |
| Pro Striker | 0.35 hour per unit | 0.75 hour per unit |
The direct labor rate for each department is as follows:
| Forming Department | $18 per hour |
| Assembly Department | $10 per hour |
Prepare the direct labor cost budget for March.
| MatchPoint Racket Company |
| Direct Labor Cost Budget |
| For the Month Ending March 31 |
| Forming
Department | Assembly
Department |
| Hours required for production: | | |
| Junior | fill in the blank 1 | fill in the blank 2 |
| Pro Striker | fill in the blank 3 | fill in the blank 4 |
| Total hours required | fill in the blank 5 | fill in the blank 6 |
| Hourly rate | x$fill in the blank 7 | x$fill in the blank 8 |
| Total direct labor cost | $fill in the blank 9 | $fill in the blank 10 |
