Shadee Corp. expects to sell 520 sun visors in May and 300 in June. Each visor sells for $19. Shadees beginning and ending finished goods inventories for May are 70 and 60 units, respectively. Ending finished goods inventory for June will be 60 units.

E8-7 Preparing Direct Labor Budget [LO 8-3d]

Suppose that each visor takes 0.50 direct labor hours to produce and Shadee pays its workers $9 per hour. Required: Determine Shadee's budgeted direct labor cost for May and June. (Do not round your intermediate values. Round your answers to 2 decimal places.)

	May	June
Budgeted Direct Labor Cost