Production and Direct Labor Cost Budgets 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 30,870 and 65,540 pairs, respectively, for May. The finished goods inventory is assumed as follows Dockers 501 Jeans May 1 estimated inventory May 31 desired inventory Assume the following direct labor data per 10 pairs of Dockers and 501 Jeans for four different sewing operations 1,380 1,850 510 2,310 Direct Labor per 10 Pairs Dockers 501 Jeans 15 minutes 18 Inseam Outerseam Pockets Zipper Total 22 minutes 26 8 13 69 minutes 7 51 minutes LEVI STRAUSS & CO. Production Budget May 501 Jeans Expected units to be sold Total units Total units to be produced b. Prepare the May direct labor cost budget for the four sewing operations, assuming a $10.00 wage per hour for the inseam and outerseam sewing operations and a $19.00 wage per hour for the pocket and zipper sewing operations. LEVI STRAUSS&co. Direct Labor Cost Budget May Inseam (minutes) Outerseam (minutes) Pockets (minutes) Zipper (minutes) Total Dockers 501 Jeans Total minutes Total direct labor hours Direct labor rate Total direct labor cost