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 and variable manufacturing overhead is $1.25 per unit produced. Suppose that each visor takes 0.80 direct labor hours to produce and Shadee pays its workers $10 per hour. Required 1. Determine Shadee's budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $1.40.) (Round your answer to 2 decimal places.) facturing Cost per Unit 2. Compute the Shadee's 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 Cost of Goods Sold