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 27,780 and 53,620 pairs, respectively, for May. The finished goods inventory is assumed as follows: Blue Easy Tracy Jeans May 1 estimated inventory 1,240 1,510 May 31 desired inventory 460 1,890 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 19 minutes 13 minutes Outerseam 23 16 Pockets Zipper Total 60 minutes 7 9 11 45 minutes