Needed Info:

Shadee Corp. expects to sell 580 sun visors in May and 340 in June. Each visor sells for $25. Shadees beginning and ending finished goods inventories for May are 80 and 50 units, respectively. Ending finished goods inventory for June will be 60 units.

Info for part 1: Suppose that each visor takes 0.70 direct labor hours to produce and Shadee pays its workers $11 per hour.

1. Determine Shadee's budgeted direct labor cost for May and June.

Info for part 2:

Each visor requires a total of $4.00 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $2.00 each. Shadee wants to have 30 closures on hand on May 1, 16 closures on May 31, and 24 closures on June 30 and variable manufacturing overhead is $2.50 per unit produced. Suppose that each visor takes 0.70 direct labor hours to produce and Shadee pays its workers $11 per hour.

2. Determine Shadees budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $2.10.)

3. Compute the Shadees budgeted cost of goods sold for May and June. (Do not round your intermediate values. Use rounded cost per unit in intermediate calculations.)