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 8,300 units 19,800 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 0.4 hour per unit Junior Pro Striker 0.3 hour per unit 0.75 hour per unit The direct labor rate for each department is as follows: Forming Department $18 per hour Assembly Department $11 per hour Prepare the direct labor cost budget for March MatchPoint Racket Company Direct Labor Cost Budget For the Month Ending March 31 Forming Department Assembly Department Junior 0.25 hour per unit 0.4 hour per unit Pro Striker 0.3 hour per unit 0.75 hour per unit The direct labor rate for each department is as follows: Forming Department $18 per hour Assembly Department $11 per hour Prepare the direct labor cost budget for March MatchPoint Racket Company Direct Labor Cost Budget For the Month Ending March 31 Forming Department Department Assembly Hours required for production: Junior Pro Striker Total hours required x$ X$ Hourly rate Total direct labor cost

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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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
8,300 units
19,800 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
0.4 hour per unit
Junior
Pro Striker
0.3 hour per unit
0.75 hour per unit
The direct labor rate for each department is as follows:
Forming Department
$18 per hour
Assembly Department
$11 per hour
Prepare the direct labor cost budget for March
MatchPoint Racket Company
Direct Labor Cost Budget
For the Month Ending March 31
Transcribed Image Text: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 8,300 units 19,800 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 0.4 hour per unit Junior Pro Striker 0.3 hour per unit 0.75 hour per unit The direct labor rate for each department is as follows: Forming Department $18 per hour Assembly Department $11 per hour Prepare the direct labor cost budget for March MatchPoint Racket Company Direct Labor Cost Budget For the Month Ending March 31
Forming Department
Assembly Department
Junior
0.25 hour per unit
0.4 hour per unit
Pro Striker
0.3 hour per unit
0.75 hour per unit
The direct labor rate for each department is as follows:
Forming Department
$18 per hour
Assembly Department
$11 per hour
Prepare the direct labor cost budget for March
MatchPoint Racket Company
Direct Labor Cost Budget
For the Month Ending March 31
Forming
Department Department
Assembly
Hours required for production:
Junior
Pro Striker
Total hours required
x$
X$
Hourly rate
Total direct labor cost
Transcribed Image Text:Forming Department Assembly Department Junior 0.25 hour per unit 0.4 hour per unit Pro Striker 0.3 hour per unit 0.75 hour per unit The direct labor rate for each department is as follows: Forming Department $18 per hour Assembly Department $11 per hour Prepare the direct labor cost budget for March MatchPoint Racket Company Direct Labor Cost Budget For the Month Ending March 31 Forming Department Department Assembly Hours required for production: Junior Pro Striker Total hours required x$ X$ Hourly rate Total direct labor cost
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