Levi Strauss & Co. manufactures slacks and jeans under a variety of brand names, such as Dockers and 501 Jeans. Slacks and jeans are assembled by a variety of different sewing operations. Assume that the sales budget for Dockers and 501 Jeans shows estimated sales of 60,000 and 125,000 pairs, respectively, for May. The finished goods inventory is assumed as follows:

	Dockers	501 Jeans
May 1 estimated inventory	6,000		15,000
May 31 desired inventory	8,500		10,000

Assume the following direct labor data per 5 pairs of Dockers and 501 Jeans for four different sewing operations:

	Direct Labor per 5 Pairs
	Dockers	501 Jeans
Inseam	15	minutes	10	minutes
Outerseam	18		15
Pockets	6		4
Zipper	3		2
Total	42	minutes	31	minutes

Question Content Area

a. Prepare production budget for May.

	Dockers (Units)	501 Jeans (Units)
Expected units to be sold	fill in the blank d527a7fd5058002_1	fill in the blank d527a7fd5058002_2
Less May 31 desired inventoryPlus May 1 desired inventoryPlus May 31 desired inventoryPlus May 31 desired inventory	Plus May 31 desired inventory	Plus May 31 desired inventory
Total units	fill in the blank d527a7fd5058002_6	fill in the blank d527a7fd5058002_7
Less May 1 estimated inventoryLess May 31 estimated inventoryPlus May 1 estimated inventoryLess May 1 estimated inventory	Less May 1 estimated inventory	Less May 1 estimated inventory
Total units to be produced	fill in the blank d527a7fd5058002_11	fill in the blank d527a7fd5058002_12

b. Prepare the May direct labor cost budget for the four sewing operations, assuming a $15 wage per hour for the inseam and outerseam sewing operations and a $17 wage per hour for the pocket and zipper sewing operations. Round your answers to one decimal place, if necessary.

	Inseam (minutes)	Outerseam (minutes)	Pockets (minutes)	Zipper (minutes)	Total
Dockers	fill in the blank a4b138fe4fb3fcd_1	fill in the blank a4b138fe4fb3fcd_2	fill in the blank a4b138fe4fb3fcd_3	fill in the blank a4b138fe4fb3fcd_4
501 Jeans	fill in the blank a4b138fe4fb3fcd_5	fill in the blank a4b138fe4fb3fcd_6	fill in the blank a4b138fe4fb3fcd_7	fill in the blank a4b138fe4fb3fcd_8
Total minutes	fill in the blank a4b138fe4fb3fcd_9	fill in the blank a4b138fe4fb3fcd_10	fill in the blank a4b138fe4fb3fcd_11	fill in the blank a4b138fe4fb3fcd_12
Total direct labor hours	fill in the blank a4b138fe4fb3fcd_13	fill in the blank a4b138fe4fb3fcd_14	fill in the blank a4b138fe4fb3fcd_15	fill in the blank a4b138fe4fb3fcd_16
Direct labor rate	$fill in the blank a4b138fe4fb3fcd_17	$fill in the blank a4b138fe4fb3fcd_18	$fill in the blank a4b138fe4fb3fcd_19	$fill in the blank a4b138fe4fb3fcd_20
Total direct labor cost	$fill in the blank a4b138fe4fb3fcd_21	$fill in the blank a4b138fe4fb3fcd_22	$fill in the blank a4b138fe4fb3fcd_23	$fill in the blank a4b138fe4fb3fcd_24	$fill in the blank a4b138fe4fb3fcd_25