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MatchPoint Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for March for the two rackets is as follows:

	Junior	Pro Striker
Production budget	9,100 units	20,200 units

Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows:

	Forming Department	Assembly Department
Junior	0.2 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	$15 per hour
Assembly Department	$8 per hour

22-3 Excercises & Problems Calculator eBook Direct Labor Cost Budget MatchPoint Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for March for the two rackets is as follows: Junior Pro Striker Production budget 9,100 units 20,200 units Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows Forming Department 0.2 hour per unit 0.35 hour per unit Assembly Department unior Pro Striker The direct labor rate for each department is as follows: Forming Department 0.4 hour per unit 0.75 hour per unit $15 per hour $8 per hour Prepare the direct labor cost budget for March. MatchPoint Racket Company Direct Labor Cost Budget For the Month Ending March 31 Forming Assembly Hours required for production: Junior Pro Striker Total hours required Hcurly rate Total direct labor cost Check My Work 2 more Check My Work uses remaining. Previous Next Assignment Score: 70.14% All work saved. Email Instructor Save and Exit Submit Assignment for Grading

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