Required information [The following information applies to the questions displayed below.] Shadee Corp. expects to sell 530 sun visors in May and 450 in June. Each visor sells for $21. Shadee's beginning and ending finished goods inventories for May are 85 and 45 units, respectively. Ending finished goods inventory for June will be 65 units. Each visor requires a total of $5.00 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 28 closures on hand on May 1, 20 closures on May 31, and 22 closures on June 30 and variable manufacturing overhead is $2.50 per unit produced. Suppose that each visor takes 0.60 direct labor hours to produce and Shadee pays its workers $7 per hour. Required: 1. Determine Shadee's budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $1.10.) (Round your answer to 2 decimal places.) Manufacturing Cost per Unit 2. Compute the Shadee's budgeted cost of goods sold for May and June. (Do not round your intermediate values. Use rounded cost per unit in intermediate calculations.) May June Budgeted Cost of Goods Sold