1. 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 27,780 and 59,580 pairs, respectively, for May. The finished goods inventory is assumed as follows:

   	Kickers		101 Denims
   May 1 estimated inventory	1,240		1,680
   May 31 desired inventory	460		2,100

   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		101 Denims
   Inseam	17	minutes	11	minutes
   Outerseam	21		14
   Pockets	6		8
   Zipper	10		6
   Total	54	minutes	39	minutes

   a. Prepare a production budget for May.

   Two-Leg Company
   Production Budget
   May (assumed data)
   	Kickers	101 Denims
   Expected units to be sold	fill in the blank 471e0003ffbdfcd_1	fill in the blank 471e0003ffbdfcd_2
   	fill in the blank 471e0003ffbdfcd_4	fill in the blank 471e0003ffbdfcd_5
   Total units	fill in the blank 471e0003ffbdfcd_6	fill in the blank 471e0003ffbdfcd_7
   	fill in the blank 471e0003ffbdfcd_9	fill in the blank 471e0003ffbdfcd_10
   Total units to be produced	fill in the blank 471e0003ffbdfcd_11	fill in the blank 471e0003ffbdfcd_12

   b. Prepare the May direct labor cost budget for the four sewing operations, assuming a $11 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	fill in the blank 5555fe0a200704b_1	fill in the blank 5555fe0a200704b_2	fill in the blank 5555fe0a200704b_3	fill in the blank 5555fe0a200704b_4
   101 Denims	fill in the blank 5555fe0a200704b_5	fill in the blank 5555fe0a200704b_6	fill in the blank 5555fe0a200704b_7	fill in the blank 5555fe0a200704b_8
   Total minutes	fill in the blank 5555fe0a200704b_9	fill in the blank 5555fe0a200704b_10	fill in the blank 5555fe0a200704b_11	fill in the blank 5555fe0a200704b_12
   Total direct labor hours	fill in the blank 5555fe0a200704b_13	fill in the blank 5555fe0a200704b_14	fill in the blank 5555fe0a200704b_15	fill in the blank 5555fe0a200704b_16
   Direct labor rate	x $fill in the blank 5555fe0a200704b_17	x $fill in the blank 5555fe0a200704b_18	x $fill in the blank 5555fe0a200704b_19	x $fill in the blank 5555fe0a200704b_20
   Total direct labor cost	$fill in the blank 5555fe0a200704b_21	$fill in the blank 5555fe0a200704b_22	$fill in the blank 5555fe0a200704b_23	$fill in the blank 5555fe0a200704b_24	$fill in the blank 5555fe0a200704b_25