Shade Corp. expects to sell 650 sun visors in May and 330 in June. Each visor sells for $13. Shade's beginning and ending finished goods inventories for May are 85 and 50 units, respectively. Ending finished goods inventory for June will be 65 units. Each visor requires a total of $4.00 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $2.00 each. shaded wants to have 27 closures on hand on May 1, 17 closures on May 31, and 27 closures on June 30. Additionally, Shade's fixed manufacturing overhead is $1, 200 per month, and variable manufacturing overhead is $1.50 per unit produced. Determine Shade's budgeted cost of closures purchased for May and June. (Round your answers to 2 decimal places.) Determine Shade's budget manufacturing overhead for May and June. (Round your answers to 2 decimal places.)