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Production and Direct Labor Cost Budgets Levi Strauss \& Co. manufactures slacks and jeans under a variety of brand names, such as Dockers and 501 Jeans . Slacks and jeans are assembled by a variety of different sewing operations. Assume that the sales budget for Dockers and 501 Jeans shows estimated sales of 23,600 and 53,100 pairs, respectively, for May. The finished goods inventory is assumed as follows: Assume the following direct labor data per 10 pairs of Dockers and 501 Jeans for four different sewing operations: Direct Labor per 10 Pairs a. Prepare a production budget for May. Prepare the budget in two columns: Dockers and 501 Jeans . For those boxes in which you must enter subtracted or negative numbers use a minus sign. Feedback Check My Work per hour for the pocket and zipper sewing operations. Prepare the direct labor cost budget in four columns: inseam, outerseam, pockets, and zipper