Shadee Corp. expects to sell 520 sun visors in May and 370 in June. Each visor sells for $17. Shadees beginning and ending finished goods inventories for May are 60 and 60 units, respectively. Ending finished goods inventory for June will be 60 units.

Each visor requires a total of $4.50 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $1.50 each. Shadee wants to have 34 closures on hand on May 1, 16 closures on May 31, and 21 closures on June 30. Additionally, Shadees fixed manufacturing overhead is $1,000 per month, and variable manufacturing overhead is $1.00 per unit produced.

Required:

1. Determine Shadee's budgeted cost of closures purchased for May and June.

2. Determine Shadee's budget manufacturing overhead for May and June.