Galactic Incorporated manufactures flying drone toys. Sales units for January, February, March, April, and May were 320, 300, 372, 332 , and 400 respectively. Each unit requires 3 direct labor hours and Galactic's hourly labor rate is $16 per hour. The company's variable overhead is $5 per unit produced and its fixed overhead is $5,600 per month. Use the information presented to complete the requirements. The drone toy includes 3 LED lights, which cost $15 each. Required: 1. Determine Galactic's budgeted manufacturing cost per drone. (Note: Assume that fixed overhead per unit is $18.25.) 2. Determine Galactic's budgeted cost of goods sold for January and February. Complete this question by entering your answers in the tabs below. Determine Galactic's budgeted manufacturing cost per drone. (Note: assume that fixed overhead per unit is $18.25. ) Note: Round your answer to 2 decimal places. Determine Galactic's budgeted cost of goods sold for January and February. Note: Do not round your intermediate calculations