Shadee Corp. expects to sell 500 sun visors in May and 310 in June. Each visor sells for $13. Shadees beginning and ending finished goods inventories for May are 70 and 50 units, respectively. Ending finished goods inventory for June will be 60 units.

Required:

1.

Determine Shadee's budgeted total sales for May and June. ANSWER IS CORRECT

	May	June
Budgeted Total Sales	6,500	4,030

2.	Determine Shadee's budgeted production in units for May and June.

	May	June
Budgeted Production (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 34 closures on hand on May 1, 18 closures on May 31, and 22 closures on June 30. Additionally, Shadees fixed manufacturing overhead is $1,600 per month, and variable manufacturing overhead is $2.25 per unit produced.

Required:

1.

Determine Shadee's budgeted cost of closures purchased for May and June. (Round your answers to 2 decimal places.)

	May	June
Budgeted Cost of Closures Purchased	????????????	??????????

2.

Determine Shadee's budget manufacturing overhead for May and June. (Round your answers to 2 decimal places.)

	May	June
Budgeted Manufacturing Overhead	??????????	?????????????

Suppose that each visor takes 0.30 direct labor hours to produce and Shadee pays its workers $6 per hour.

Required:

Determine Shadee's budgeted direct labor cost for May and June. (Round your answers to 2 decimal places.)

	May	June
Budgeted Direct Labor Cost	??????????	???????????