Galactic Incorporated manufactures flying drone toys. Sales units for January, February, March, April, and May were 520, 500, 572, 532, and 600 respectively. Each unit requires 3 direct labor hours and Galactic's hourly labor rate is $26 per hour. The company's variable overhead is $15 per unit produced and its fixed overhead is $6,600 per month. Use the information presented to complete the requirements. The drone toy includes 4 LED lights, which cost $15 each. Required: 1. Determine Galactic's budgeted manufacturing cost per drone. (Note: Assume that fixed overhead per unit is $23.25.) 2. Determine Galactic's budgeted cost of goods sold for January and February. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine Galactic's budgeted manufacturing cost per drone. (Note: assume that fixed overhead per unit is $23.25.) Note: Round your answer to 2 decimal places. Manufacturing cost per unit < Required 1 Required 2 >