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 af 27,780 and 47,660 pairs, respectively, for May. The finished goods inventory is assumed as follows: Kickers 101 Denims May 1 estimated inventory 1,240 1,340 May 31 desired inventory 460 1.6BD Assume the following direct labor data per 10 pairs or Kickers and 101 Denims for four different sewing operations: Direct Labor per 10 Pairs Kickers 101 Denims Inscam 20 minutes 14 minutes Outerseam 24 17 Pockets 8 10 Zipper 11 7 Total 63 minutes 43 minutes a. Prepare a production budget for May. Two-Leg Company Production Budget May (assumed data) Kickers Expected units to be sold 27,780 Plus May 31 desired inventory 460 101 Denims 47,660 1,680 28,240 49,340 Total units Less May 1 estimated inventory 1,240 1,340 Total units to be produced 27,000 48,000 b. Prepare the May direct labor cost budget for the four sewing operations, assuming a $9 wage per hour for the inseam and outerseam sewing operations and a $17 wage per hour for the pocket and zipper sewing operations. Two-Leg Company Direct Labor Cost Budget May (assumed data) Inseam Outerseam Pockets Zipper Total Kickers 54,000 64,800 21,600 29,700 101 Denims 67,200 81,600 48,000 33,600 Total minutes 121,200 146,400 69,600 63,300 Total direct labor hours Direct labor rate X $ 9 x $ 9 x $ 17 x $ 17 Total direct labor cost $ $ $ $ $