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 15,430 and 32,760 pairs, respectively, for May. The finished goods inventory is assumed as follows: Kickers 101 Denims May 1 estimated inventory 690 920 May 31 desired inventory 260 1,160 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 16 minutes Outerseam 19 Pockets 6 Zipper 10 Total 51 minutes a. Prepare a production budget for May. Two-Leg Company Production Budget May (assumed data) 101 Denims 11 minutes 14 8 6 39 minutes