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 33,960 and 71,500 pairs, respectively, for May. The finished goods inventory is assumed as follows:

	Kickers		101 Denims
May 1 estimated inventory	1,520		2,020
May 31 desired inventory	560		2,520

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	16	minutes	11	minutes
Outerseam	19		14
Pockets	6		8
Zipper	10		6
Total	51	minutes	39	minutes

Question Content Area

a. Prepare a production budget for May.

	Kickers	101 Denims
Expected units to be sold	fill in the blank 9337d6f8a02701d_1	fill in the blank 9337d6f8a02701d_2
Less May 31 desired inventoryPlus May 1 desired inventoryPlus May 31 desired inventoryPlus May 1 estimated inventoryPlus May 31 estimated inventory	- Select -	- Select -
Total units	fill in the blank 9337d6f8a02701d_6	fill in the blank 9337d6f8a02701d_7
Less May 1 desired inventoryLess May 31 desired inventoryLess May 1 estimated inventoryLess May 31 estimated inventoryPlus May 1 estimated inventory	- Select -	- Select -
Total units to be produced	fill in the blank 9337d6f8a02701d_11	fill in the blank 9337d6f8a02701d_12

Question Content Area

b. Prepare the May direct labor cost budget for the four sewing operations, assuming a $9 wage per hour for the inseam and outerseam sewing operations and a $18 wage per hour for the pocket and zipper sewing operations.

	Inseam	Outerseam	Pockets	Zipper	Total
Hours required for production:	blank	blank	blank	blank	blank
Kickers	fill in the blank f888e706605ff88_1	fill in the blank f888e706605ff88_2	fill in the blank f888e706605ff88_3	fill in the blank f888e706605ff88_4
101 Denims	fill in the blank f888e706605ff88_5	fill in the blank f888e706605ff88_6	fill in the blank f888e706605ff88_7	fill in the blank f888e706605ff88_8
Total minutes	fill in the blank f888e706605ff88_9	fill in the blank f888e706605ff88_10	fill in the blank f888e706605ff88_11	fill in the blank f888e706605ff88_12
Convert minutes to hours	fill in the blank f888e706605ff88_13	fill in the blank f888e706605ff88_14	fill in the blank f888e706605ff88_15	fill in the blank f888e706605ff88_16
Hourly rate	x $fill in the blank f888e706605ff88_17	x $fill in the blank f888e706605ff88_18	x $fill in the blank f888e706605ff88_19	x $fill in the blank f888e706605ff88_20
Total direct labor cost	$fill in the blank f888e706605ff88_21	$fill in the blank f888e706605ff88_22	$fill in the blank f888e706605ff88_23	$fill in the blank f888e706605ff88_24	$fill in the blank f888e706605ff88_25