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Required information

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Shadee Corporation expects to sell $650$ sun shades in May and $440$ in June. Each shade sells for $$163.$ Shadee's beginning and ending finished goods inventories for May are $80$ and $40$ shades, respectively. Ending finished goods inventory for June will be $55$ shades.

Each shade requires a total of $$65\mathrm{.}00$ in direct materials that includes $4$ adjustable poles that cost $$5\mathrm{.}00$ each. Shadee expects to have $120$ in direct materials inventory on May $1,100$ poles in inventory on May $31,$ and $120$ poles in inventory on June $30.$

Suppose that each shade takes three direct labor hour to produce and Shadee pays its workers $$14$ per hour. Additionally, Shadee's fixed manufacturing overhead is $$9,000$ per month, and variable manufacturing overhead is $$13$ per unit produced.

Use the information and solutions presented to complete the requirements.

Required:

Determine Shadee's budgeted manufacturing cost per shade. $($Note: Assume that fixed overhead per unit is $$14.)$

Prepare Shadee's budgeted cost of goods sold for May and June.