Direct Labor Cost Budget MatchPoint Racket Company manufactures two types tennis rackets, the Junior and Pro Striker models. The production budget for March for the two rackets is as follows: Pro Striker Junior Production budget 7,800 units 18,400 units Both rackets are produced in two departmentts, Forming and Assembly. The direct labor hours required for each racket are estimated as follows: Assembly Department Forming Department 0.25 hour per unit 0.5 hour per unit Junior 0.65 hour per unit Pro Striker 0.35 hour per unit The direct labor rate for each department is as follows: $14 per hour Forming Department $8 per hour Assembly Department Prepare the direct labor cost budget for March MatchPoint Racket Company Direct Labor Cost Budget For the Month Ending March 31 Forming Assembly Department Department Hours required for production: Junior Pro Striker Total hours required xS xS Hourly rate Total direct labor cost

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter8: Budgeting
Section: Chapter Questions
Problem 12E: Direct labor cost budget Ace Racket Company manufactures two types of tennis rackets, the Junior and...
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Direct Labor Cost Budget
MatchPoint Racket Company manufactures two types
tennis rackets, the Junior and Pro Striker models. The production budget for March for the two rackets is as follows:
Pro Striker
Junior
Production budget
7,800 units
18,400 units
Both rackets are produced in two departmentts, Forming and Assembly. The direct labor hours required for each racket are estimated as follows:
Assembly Department
Forming Department
0.25 hour per unit
0.5 hour per unit
Junior
0.65 hour per unit
Pro Striker
0.35 hour per unit
The direct labor rate for each department is as follows:
$14 per hour
Forming Department
$8 per hour
Assembly Department
Prepare the direct labor cost budget for March
MatchPoint Racket Company
Direct Labor Cost Budget
For the Month Ending March 31
Forming
Assembly
Department Department
Hours required for production:
Junior
Pro Striker
Total hours required
xS
xS
Hourly rate
Total direct labor cost
Transcribed Image Text:Direct Labor Cost Budget MatchPoint Racket Company manufactures two types tennis rackets, the Junior and Pro Striker models. The production budget for March for the two rackets is as follows: Pro Striker Junior Production budget 7,800 units 18,400 units Both rackets are produced in two departmentts, Forming and Assembly. The direct labor hours required for each racket are estimated as follows: Assembly Department Forming Department 0.25 hour per unit 0.5 hour per unit Junior 0.65 hour per unit Pro Striker 0.35 hour per unit The direct labor rate for each department is as follows: $14 per hour Forming Department $8 per hour Assembly Department Prepare the direct labor cost budget for March MatchPoint Racket Company Direct Labor Cost Budget For the Month Ending March 31 Forming Assembly Department Department Hours required for production: Junior Pro Striker Total hours required xS xS Hourly rate Total direct labor cost
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