Galactic Incorporated manufactures flying drone toys. Sales units for January, February, March, April, and May were 600,580,652, 612 , and 680 respectively. Each unit requires 3 direct labor hours and Galactic's hourly labor rate is $30 per hour. The company's variable overhead is $19 per unit produced and its fixed overhead is $7,000 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 $25.25.) 2. Determine Galactic's budgeted cost of goods sold for January and February