
FINANCIAL ACCOUNTING
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ISBN: 9781259964947
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Junior ?
pro striker ?
Total?
hourly rate ?
total direct labor cost?

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Direct Labor Cost Budget
Ace Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for
July for the two rackets is as follows:
Junior
Pro Striker
Production budget
9,500 units
21,400 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
0.25 hour per unit
0.50 hour per unit
Junior
0.75 hour per unit
0.35 hour per unit
Pro Striker
The direct labor rate for each department is as follows:
$16.00 per hour
Forming Department
$10.00 per hour
Assembly Department
Prepare the direct labor cost budget for July.
Ace Racket Company
Direct Labor Cost Budget
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ount cheat
Assembly Department
$10.00 per hour
Prepare the direct labor cost budget for July.
Ace Racket Company
Direct Labor Cost Budget
For the Month Ending July 31
Assembly Department
Forming Department
Hours required for production:
Junior
Pro Striker
Total
XS
X$
Hourly rate
Total direct labor cost
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