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 $2.00 each. Shadee wants to have 25 closures on hand on May 1, 17 closures on May 31, and 26 closures on June 30 and variable manufacturing overhead is $2.25 per unit produced. Suppose that each visor takes 0.90 direct labor hours to produce and Shadee pays its workers $9 per hour.

Required: 1. Determine Shadees budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $1.60.) (Round your answer to 2 decimal places.)

2. Compute the Shadees budgeted cost of goods sold for May and June. (Do not round your intermediate values. Use rounded cost per unit in intermediate calculations.)