Froduction and Direct Lator Coat Budgets Kickers and 101 Denims shows estimated sales of 15,430 and 29,790 pairs, respectively, for May, The firished goods inventory is assumed as follows: a. Prepare a productinn bubget tor May. Two-Leg Company Direct Labor Cost Budget \begin{tabular}{cccll} \multicolumn{8}{c}{ May (assumed data) } \\ \hline Inseam & Outerseam & Pockets & Zipper & Total \end{tabular} Hours required for production: Kickers 101 Denims Total minutes Convert minutes to hours Hourly rate Total direct labor cost x$ x$ x$