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Shadee Corporation expects to sell 550 sun shades in May and 350 in June. Each shade sells for $142. Shadees beginning and ending finished goods inventories for May are 75 and 50 shades, respectively. Ending finished goods inventory for June will be 50 shades.

Required:

1. Prepare Shadees sales budget for May and June.
2. Prepare Shadees production budget for May and June.