Shadee Corp. expects to seli 610 sun visors in May and 400 in June. Each visor sells for $17. Shadee's beginning and ending finished goods inventories for May are 75 and 45 units, respectively. Ending finished goods inventory for June will be 70 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 \$2.50 each. Shadee wants to have 35 closures on hand on May 1,22 closures on May 31 , and 25 closures on June 30 and variable manufacturing overhead is $1.00 per unit produced. Suppose that each visor takes 0.20 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 \$5.) 2. Compute the Shadee's budgeted cost of goods sold for May and June