Production and Direct Labor Cost Budgets Denims shows estimated sales of 18,520 and 32,760 pairs, respectively, for May. The finished goods inventory is assumed as follows: \begin{tabular}{lcc} Pockets & 8 & 11 \\ Zipper & 13 & 7 \\ \cline { 2 - 3 } Total & 69 minutes & 51 minutes \end{tabular} a. Prepare a production budget for May. Two-Leg Company Production Budget May (assumed data) Feedback Check My Work Two-Leg Company Direct Labor Cost Budget May (assumed data)