Budgeted total sales for May and June

Calculations	Particulars	May	June
A	Sales units	620	350
B	Selling price per unit	22	22
C = A x B	Total Budgeted Sales	13,640	7,700

Budgeted production in units for May and June

Ending Inventory of May will be beginning Inventory of June

Calculations	Particulars	May	June
A	Sales units	620	350
B	Closing Inventory	55	55
C	Beginning Inventory	65	55
D = A+B-C	Budgeted production in units	610	350

Each visor requires a total of $4.50 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 32 closures on hand on May 1, 19 closures on May 31, and 22 closures on June 30. Additionally, Shadee's fixed manufacturing overhead is $700 per month, and variable manufacturing overhead is $1.25 per unit produced. Required: 1. Determine Shadee's budgeted cost of closures purchased for May and June. Round your answers to 2 decimal places.) May June Budgeted Cost of Closures Purchased 2. Determine Shadee's budget manufacturng overhead for May and June. (Do not round your intermediate values. Round your answers to 2 decimal places.) May June Budgeted Manufacturing Overhead