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 Deans 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 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 1,860 Inseam 18 minutes 9 minutes