Blue Pants & Co. manufactures slacks and jeans under a variety of brand names, such as Blue Easy and Tracy Jeans. Slacks and jeans are assembled by a variety of different sewing operations. Assume that the sales budget for Blue Easy and Tracy Jeans shows estimated sales of 30,870 and 65,540 pairs, respectively, for May. The finished goods inventory is assumed as follows: Blue Easy Tracy Jeans 1,380 1,850 May 1 estimated Inventory May 31 desired inventory 510 2,310 Assume the following direct labor data per 10 pairs of Blue Easy and Tracy Jeans for four different sewing operations: Direct Labor per 10 Pairs Blue Easy Tracy Jeans Inseam 16 minutes 11 minutes Outerseam 19 14 Pockets 6 8 Zipper 10 6 Total 51 minutes 39 minutes a. Prepare a production budget for May. BLUE PANTS & CO. Production Budget May (Assumed Data) Blue Easy (Units) Tracy Jeans (Units) Expected units to be sold Total units Total units to be produced b. Prepare the May direct labor cost budget for the four sewing operations, assuming a $11.00 wage per hour for the inseam and outerseam sewing operations and a $16.00 wage per hour for the pocket and zipper sewing operations. BLUE PANTS & CO. Direct Labor Cost Budget May (Assumed Data) Inseam (minutes) Outerseam (minutes) Pockets (minutes) Zipper (minutes) Total Blue Easy Tracy Jeans Total minutes Total direct labor hours Direct labor rate $ $ $ $ Total direct labor cost $ O