Hi need help solving this problem!

Galactic Inc. manufactures flying drone toys. Sales units for January, February, March, April and May were 660, 640, 712, 672,and 740 respectively. Each unit requires 3 direct labor hours and Galactic's hourly labor rate is $33 per hour. The company's variable overhead is $22 per unit produced and its fixed overhead is $7,300 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 $26.75.)

2.Determine Galactic's budgeted cost of goods sold for January and February.