Each visor requires a total of $3.50 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $2.00 each. Shadee wants to have 32 closures on hand on May 1, 17 closures on May 31, and 25 closures on June 30 and variable manufacturing overhead is $1.50 per unit produced. Suppose that each visor takes 0.80 direct labor hours to produce and Shadee pays its workers $8 per hour Required: 1. Determine Shadee's budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $3.) 2. Compute the Shadee's budgeted cost of goods sold for May and June. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine Shadee's budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $3.) (Round your answer to 2 decimal places) Manufacturing Cost per Unit Required 2