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 21,610 and 50,640 pairs, respectively, for May. The finished goods inventory is assumed as follows: Kickers 101 Denims May 1 estimated inventory 970 1,430 May 31 desired inventory 360 1,790 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 17 minutes 11 minutes Outerseam 21 14 Pockets 6 8 Zipper 10 6 Total 54 minutes 39 minutes b. Prepare the May direct labor cost budget for the four sewing operations, assuming a $10 wage per hour for the inseam and outerseam sewing operations and a $16 wage per hour for the pocket and zipper sewing operations. Two-Leg Company Direct Labor Cost Budget May (assumed data) Outerseam Pockets Inseam Total Zipper 21,000 Kickers 35,700 44,100 12,600 101 Denims 56,100 71,400 40,800 30,600 Total minutes 91,800 115,500 53,400 51,600 Total direct labor hours Direct labor rate x $ 10 x $ 10 X$ 16 x $ 16 Total direct labor cost $ o