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: May 1 estimated inventory May 31 desired inventory Kickers 101 Denims 1,100 1,340 410 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 19 minutes Outerseam 23 Pockets 7 Zipper 11 Total 60 minutes a. Prepare a production budget for May. 101 Denims 13 minutes 16 9 7 45 minutes Two-Leg Company Production Budget May (assumed data) Kickers 101 Denims Expected units to be sold Plus May 31 desired inventory Total units Less May 1 estimated inventory Total units to be produced