RECOMMENDED!!Hammer Racket Company manufactures two

  

Hammer Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for May for the two rackets is as follows:JuniorPro StrikerProduction budget7,400 units20,600 unitsBoth rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows:Forming DepartmentAssembly DepartmentJunior0.20 hour per unit0.40 hour per unitPro Striker0.30 hour per unit0.70 hour per unitThe direct labor rate for each department is as follows:Forming Department$14.00 per hourAssembly Department$12.00 per hourHidePrepare the direct labor cost budget for May 2014.Forming DepartmentAssembly DepartmentHours required for production:JuniorPro StrikerTotalHourly ratex$x$Total direct labor cost$$

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