Shadee Corp. expects to sell 530 sun visors in May and 330 in June. Each visor sells for $24. Shadee's beginning and ending finished goods inventories for May are 75 and 45 units, respectively. Ending finished goods inventory for June will be 55 units. E8-8 (Algo) Preparing Cost of Goods Sold Budget (LO 8-3f] 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 $2.50 each. Shadee wants to have 27 closures on hand on May 1, 21 closures on May 31, and 25 closures on June 30 and variable manufacturing overhead is $1.00 per unit produced. Suppose that each visor takes 0.30 direct labor hours to produce and Shadee pays its workers $10 per hour. Required: 1. Determine Shadee's budgeted manufacturing cost per visor. (Note: Assume that fixed overhead per unit is $8.) 2. Compute the Shadee's budgeted cost of goods sold for May and June