Shadee Corp. expects to sell 530 sun visors in May and 350 in June. Each visor sells for $25. Shadee's beginning and ending finished goods inventories for May are 80 and 50 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 34 closures on hand on May 1, 20 closures on May 31, and 23 closures on June 30. Additionally, Shadee's fixed manufacturing overhead is $800 per month, and variable manufacturing overhead is $2.75 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.