=+Levi Strauss & Co. manufactures slacks and jeans under a variety ofbrand names, such as Dockers® and 501 Jeans®. Slacks and jeans are assembled by a variety of different sewing opera tions. Assume that the sales budget for Dockers and 501 Jeans shows estimated sales of 23 800 and 46,200 pairs, respectively, for March 2008. The finished goods inventory is assumed as follows: