Production and Direct Labor Cost Budgets

Denims shows estimated sales of $15,430$ and $29,790$ pairs, respectively, for May. The finished goods inventory is assumed as follows:

Assume the following direct labor data per $10$ pairs of Kickers and $101$ Denims for four different sewing operations:

Direct Labor per $10$ Pairs

a$.$ Prepare a production budget for May.

Two$-$Leg Company

Direct Labor Cost Budget

May $($assumed data$)$