Required information Skip to question [The following information applies to the questions displayed below.] Shadee Corporation expects to sell 540 sun shades in May and 420 in June. Each shade sells for $156. Shadees beginning and ending finished goods inventories for May are 80 and 60 shades, respectively. Ending finished goods inventory for June will be 60 shades.

Each shade requires a total of $55.00 in direct materials that includes 4 adjustable poles that cost $5.00 each. Shadee expects to have 130 in direct materials inventory on May 1, 100 poles in inventory on May 31, and 110 poles in inventory on June 30. Required: Prepare Shadees May and June purchases budget for the adjustable poles.

	May	June
Budgeted Cost of Closures Purchased