Each visor requires a total of $$3\mathrm{.}50$ in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $$2\mathrm{.}00$ each. Shadee wants to have $32$ closures on hand on May $1,22$ closures on May $31,$ and $20$ closures on June $30$ and variable manufacturing overhead is $$1\mathrm{.}50$ per unit produced. Suppose that each visor takes $0\mathrm{.}70$ direct labor hours to produce and Shadee pays its workers $$10$ per hour.

Required:

$1.$ Determine Shadee$$s budgeted manufacturing cost per visor. $($Note: Assume that fixed overhead per unit is $$8.)$

$2.$ Compute the Shadee$$s budgeted cost of goods sold for May and June.