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 | 6,300 units | 18,800 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 | 0.5 hour per unit |
| Pro Striker | 0.35 hour per unit | 0.6 hour per unit |
The direct labor rate for each department is as follows:
| Forming Department | $16 per hour |
| Assembly Department | $9 per hour |
Prepare the direct labor cost budget for March.
| MatchPoint Racket Company |
| Direct Labor Cost Budget |
| For the Month Ending March 31 |
| Forming
Department | Assembly
Department |
| Hours required for production: | | |
| Junior | | |
| Pro Striker | | |
| Total hours required | | |
| Hourly rate | x$ | x$ |
| Total direct labor cost | $ | $ |
