Each shade requires a total of $$45\mathrm{.}00$ in direct materials that includes $4$ adjustable poles that cost $$10\mathrm{.}00$ each. Shadee expects to have $130$ in direct materials inventory on May $1,90$ poles in inventory on May $31,$ and $120$ poles in inventory on June $30.$

Suppose that each shade takes three direct labor hour to produce and Shadee pays its workers $$14$ per hour. Additionally, Shadee$$s fixed manufacturing overhead is $$12,000$ per month, and variable manufacturing overhead is $$15$ per unit produced.

Use the information and solutions presented to complete the requirements.

Required:

Determine Shadee$$s budgeted manufacturing cost per shade. $($Note: Assume that fixed overhead per unit is $$16.)$

Prepare Shadee$$s budgeted cost of goods sold for May and June.