Galactic Inc. manufactures flying drone toys. Sales units for January, February, March, April and May were 420, 400, 472, 432, and 500 respectively. Each unit requires 3 direct labor hours and Galactic's hourly labor rate is $21 per hour. The company's variable overhead is $10 per unit produced and its fixed overhead is $6,100 per month. Use the information presented to complete the requirements. The drone toy includes 2 LED lights, which cost $15 each. Required: 1. Determine Galactic's budgeted manufacturing cost per drone. (Note: assume that fixed overhead per unit is $20.75.) 2. Determine Galactic's budgeted cost of goods sold for January and February.