Sarusse, Inc Management Has Forecasted That 20,000 Units of Product R2D2 and Two

Sarusse, Inc., produces two products in a single plant utilizing two departments: Shaping and Assembly. Direct labor hour and dollar requirements for 2010 are being projected using 2009 unit standard labor information. Departmental data and routing sequence information are shown below.
$\begin{array}{|l|l|l|}\hline \text { Product } & \text { Shaping } & \text { Assembly } \\\hline \text { R2D2 } & 0.5 & 0.4 \\\hline \text { T3E3 } & 0.7 & 0.6 \\\hline \text { Labor rate per hour } & \$ 9 & \$ 12 \\\hline\end{array}$
Management has forecasted that 20,000 units of product R2D2 and 70,000 units of product T3E3 must be produced during 2010.
Prepare a direct labor budget for 2010 that shows the budgeted direct labor cost for each department and the company as a whole.