Shadee Corp. expects to sell 500 sun visors in May and 320 in June. Each visor sells for $21. Shadees beginning and ending finished goods inventories for May are 85 and 40 units, respectively. Ending finished goods inventory for June will be 60 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. Shadee wants to have 33 closures on hand on May 1, 15 closures on May 31, and 22 closures on June 30. Additionally, Shadees fixed manufacturing overhead is $800 per month, and variable manufacturing overhead is $1.50 per unit produced. Each visor takes 0.30 direct labor hours to produce and Shadee pays its workers $7 per hour.

Additional information:

Selling costs are expected to be 10 percent of sales.

Fixed administrative expenses per month total $1,100.

Required:

Determine Shadee's budgeted selling and administrative expenses for May and June. (Do not round your intermediate calculations. Round your answers to 2 decimal places.)

	May	June
Budgeted Selling and Administrative Expenses