Production and Direct Labor Cost Budgets Two-Leg Company manufactures slacks and jeans under a variety of brand names, such as Kickers and 101 Denims. Slacks and jeans are assembled by a variety of different sewing operations. Assume that the sales budget for Kickers and 101 Denims shows estimated sales of 24,690 and 47,660 pairs, respectively, for May. The finished goods inventory is assumed as follows: Kickers 101 Denims May 1 estimated inventory 1,100 May 31 desired inventory 410 1,340 1,680 Assume the following direct labor data per 10 pairs of Kickers and 101 Denims for four different sewing operations: Direct Labor per 10 Pairs Kickers Inseam 23 minutes Outerseam 27 101 Denims 16 minutes 19 Pockets 9 Zipper Total 13 11 8 72 minutes 54 minutes