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 23,600 and 53,100 pairs, respectively, for May. The finished goods inventory is assumed as follows:

	Dockers		501 Jeans
May 1 estimated inventory	670		1,660
May 31 desired inventory	420		1,860

Assume the following direct labor data per 10 pairs of Dockers and 501 Jeans for four different sewing operations:

	Direct Labor per 10 Pairs
	Dockers		501 Jeans
Inseam	18	minutes	9	minutes
Outerseam	20		14
Pockets	6		9
Zipper	12		6
Total	56	minutes	38	minutes

LEVI Strauss & Co. manufactures sladic and can under a variety of brand names, such as Dockers and 50: Jeans Sladic and cans are ascembed by a variety of different sewing operations. Assume that the sic budget for Dacics and 501 Jos shows estimated sales of 23,609 and 52,100 pairs, respectively, for May. The finished goods Inventary is assumed as follows: 501 Dockers Jeans May I estimated 670 1,000 Invertory May 31 desired 420 1,883 Inventory Assume the following direct labor data per lo pairs of Dockers and 50: Jeans for four different sewing operations: Direct Labor per 10 Pairs Dockers 501 Jeans Inse 18 minutes 9 minutes Outersem 20 14 5 9 Zipper 12 6 Pocke Total 55 minutes 38 minutes a. Presar a production budget for May. Prepare the budget in toamn: Dacker and S01 Jeans for the boxes in which you must enter subtraced ar negative use a minus sign Levi Strauss & Co. Production Budget For the Month Ending May 31 napxumud data) at Dockers 501 Jeans Expected units to be sold Fotelis late HV Total units to be produced b. Frepare the May direct labor cost budget for the four sewing operations, assuming a $13 mage per hour for the inseam and outerseam sewing operat ons and a s15 wage per hour for the pocket and zipper sewing operations. Prepare the direct labor cost budget in tour columns: insean. outersem, pockets, and zipper. Levi Strauss A Co. Direct Labor Cost Budget For the Month Ending May 31 (assumed data) Inseam Outarsaam Pockets Zipper Total Dockers 501 lears Total minutos Total direct labor hours Direcs labor rate Tatal direct labor cost x x $