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 37,050 and 83,410 pairs, respectively, for May. The finished goods inventory is assumed as follows: May 1 estimated inventory Kickers 1,660 101 Denims 2,350 May 31 desired inventory 610 2,940 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 23 minutes Outerseam 27 Pockets 9 Zipper 13 Total 72 minutes a. Prepare a production budget for May. Two-Leg Company Production Budget May (assumed data) 101 Denims 16 minutes 19 11 8 54 minutes