Production and direct labor cost budgets 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:

$\backslash$table$[[,$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

$\backslash$table$[[,$Dockers,$501$ Jeans$],[$Inseam$,18$ minutes,$9$ minutes$],[$Outerseam$,20,14],[$Pockets$,6,9],[$Zipper$,12,6],[$Total$,56$ minutes,$38$ minutes$],[,,]]$