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Shadee Corporation expects to sell $600$ sun shades in May and $440$ in June. Each shade sells for $$146.$ Shadee's

beginning and ending finished goods inventories for May are $85$ and $55$ shades, respectively. Ending finished goods

inventory for June will be $65$ shades.

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 $$9,000$ per month, and variable manufacturing overhead is $$11$ per unit produced.

Required:

Prepare Shadee's direct labor budget for May and June.

Prepare Shadee's manufacturing overhead budget for May and June.