Two-Leg Company manufactures slacks and jeans under a variety of brand names, such as Dockers and 501 Jeans. Slacks and jeans are assembled by a variety of different sewing operations. Assume that the sales budget for Dockers and 501 Jeans shows estimated sales of 21,610 and 47,660 pairs, respectively, for May. The finished goods inventory is assumed as follows:

	Dockers		501 Jeans
May 1 estimated inventory	970		1,340
May 31 desired inventory	360		1,680

Assume the following direct labor data per 10 pairs of Dockers and 501 Jeans for four different sewing operations:

	Direct Labor per 10 Pairs
	Dockers		501 Jeans
Inseam	23	minutes	16	minutes
Outerseam	27		19
Pockets	9		11
Zipper	13		8
Total	72	minutes	54	minutes

a. Prepare a production budget for May. Prepare the budget in two columns: Dockers and 501 Jeans. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Two-Leg Company Production Budget For Month Ending May 31 (assumed data)
	Dockers	501 Jeans
Expected units to be sold	fill in the blank 698123f5f011fb7_1	fill in the blank 698123f5f011fb7_2
May 1 desired inventoryMay 31 desired inventoryMay 1 estimated inventoryMay 31 estimated inventorySupervisor salaries	- Select -	- Select -
Total units available	fill in the blank 698123f5f011fb7_6	fill in the blank 698123f5f011fb7_7
May 1 desired inventoryMay 31 desired inventoryMay 1 estimated inventoryMay 31 estimated inventorySupervisor salaries	- Select -	- Select -
Total units to be produced	fill in the blank 698123f5f011fb7_11	fill in the blank 698123f5f011fb7_12

b. Prepare the May direct labor cost budget for the four sewing operations, assuming a $13 wage per hour for the inseam and outerseam sewing operations and a $19 wage per hour for the pocket and zipper sewing operations. Prepare the direct labor cost budget in four columns: inseam, outerseam, pockets, and zipper.

Two-Leg Company Direct Labor Cost Budget For Month Ending May 31 (assumed data)
	Inseam	Outerseam	Pockets	Zipper	Total
Dockers	fill in the blank 494d0e0befbaf97_1	fill in the blank 494d0e0befbaf97_2	fill in the blank 494d0e0befbaf97_3	fill in the blank 494d0e0befbaf97_4
501 Jeans	fill in the blank 494d0e0befbaf97_5	fill in the blank 494d0e0befbaf97_6	fill in the blank 494d0e0befbaf97_7	fill in the blank 494d0e0befbaf97_8
Total minutes	fill in the blank 494d0e0befbaf97_9	fill in the blank 494d0e0befbaf97_10	fill in the blank 494d0e0befbaf97_11	fill in the blank 494d0e0befbaf97_12
Total direct labor hours	fill in the blank 494d0e0befbaf97_13	fill in the blank 494d0e0befbaf97_14	fill in the blank 494d0e0befbaf97_15	fill in the blank 494d0e0befbaf97_16
Direct labor rate	x $fill in the blank 494d0e0befbaf97_17	x $fill in the blank 494d0e0befbaf97_18	x $fill in the blank 494d0e0befbaf97_19	x $fill in the blank 494d0e0befbaf97_20
Total direct labor cost	$fill in the blank 494d0e0befbaf97_21	$fill in the blank 494d0e0befbaf97_22	$fill in the blank 494d0e0befbaf97_23	$fill in the blank 494d0e0befbaf97_24	$fill in the blank 494d0e0befbaf97_25