Two-Log 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 41,710 pairs, respectively, for May. The finished goods inventory is assumed as follows: Kickers 101 Denims May 1 estimated inventory 970 1,180 May 31 desired 360 1,470 inventory 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 22 minutes 15 minutes Outerseam 26 18 Pockets 8 Zipper 13 Total 11 7 51 minutes 69 minutes a. Prepare a production budget for May. Expected units to be sold Two-Leg Company Production Budget May (assumed data) Plus May 31 desired inventory Kickers 21.610 101 Denims 360 41,710 1,470 Total units 21,970 v 43,150 Less May 1 estimated inventory 970 Total units to be produced 21,000 1,180 42,000 Feedback -Chack My Work 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 $18 wage per hour for the pocket and zipper sewing operations. Two-Leg Company Hours required for production: Kickers 101 Denims Total minutes Convert minutes to hours Hourly rate Total direct labor cost Direct Labor Cost Budget May (assumed data) Inseam x $ x $ Outerseam Pockets Zipper Total