6) Shadee Corp. expects to sell 600 sun visors in May and 800 in June. Each visor sells for $18. Shades beginning and ending finished goods inventories for May are 75 and 50 units,respectively. Ending finished goods inventory for June will be 60 units. Each visor requires a total of $4.00 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $1.50 each. Shadee wants to have 30 closures on hand on May 1, 20 closures on May 31 and 25 closures on June 30 and variable manufacturing overhead is $1.25 per unit produced. Suppose that each visor takes 0.30 direct labor hours to produce and Shadee pays its workers $9 per hour.

6-1. Determine shadees budgeted manufacturing cost per visor. (Note: assume that fixed overhead per unit is $2) (round answer to 2 decimal places)

6-2. Determine shadees budgeted cost of goods sold for May and June.