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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.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$$