1. Shadee Corp. expects to sell 570 sun visors in May and 330 in June. Each visor sells for $17. Shadees beginning and ending finished goods inventories for May are 80 and 50 units, respectively. Ending finished goods inventory for June will be 55 units.

Suppose that each visor takes 0.30 direct labor hours to produce and Shadee pays its workers $10 per hour. Required: Determine Shadee's budgeted direct labor cost for May and June. (Do not round your intermediate values. Round your answers to 2 decimal places.)

	May	June
Budgeted Direct Labor Cost

2. Shadee Corp. expects to sell 570 sun visors in May and 330 in June. Each visor sells for $17. Shadees beginning and ending finished goods inventories for May are 80 and 50 units, respectively. Ending finished goods inventory for June will be 55 units.

Each visor requires a total of $3.50 in direct materials that include an adjustable closure that the company purchases from a supplier at a cost of $2.00 each. Shadee wants to have 34 closures on hand on May 1, 19 closures on May 31, and 21 closures on June 30 and variable manufacturing overhead is $2.75 per unit produced. Suppose that each visor takes 0.30 direct labor hours to produce and Shadee pays its workers $10 per hour. Required: a. Determine Shadees budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $1.30.) (Round your answer to 2 decimal places.)

Manufacturing Cost per Unit :

b. Compute the Shadees budgeted cost of goods sold for May and June. (Do not round your intermediate values. Use rounded cost per unit in intermediate calculations.)

	May	June
Budgeted Costs of Goods Sold