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 27,780 and 59,580 pairs, respectively, for May. The finished goods inventory is assumed as follows: May 1 estimated inventory May 31 desired inventory Kickers 101 Denims 1,240 460 1,680 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 Inseam 20 minutes Outerseam 24 Pockets 8 Zipper Total 11 63 minutes a. Prepare a production budget for May. Two-Leg Company Production Budget May (assumed data) Kickers 27,780 Expected units to be sold Total units Total units to be produced 101 Denims 14 minutes 17 10 7 48 minutes 101 Denims 59,580